CUSTOMS LAW CHAPTER 1- 1 - GENERAL PROVISIONS- 1 law.pdfarticle 20 (customs opinion) .....- 14 -...

OG# 847

CUSTOMS LAW

CHAPTER 1 ..............................................................................................- 1 -

GENERAL PROVISIONS.......................................................................- 1 -

ARTICLE 1 (THE BASIS) ............................................................................. - 1 -

ARTICLE 2 (RESPONSIBLE AUTHORITY) .................................................... - 1 -

ARTICLE 3 (DEFINITIONS)......................................................................... - 1 -

ARTICLE 4 (UNIFORM APPLICATION OF CUSTOMS LAW)........................... - 6 -

ARTICLE 5 (THE CUSTOMS TERRITORY OF THE COUNTRY)......................... - 6 -

ARTICLE 6 (CUSTOMS AREAS). ................................................................. - 6 -

ARTICLE 7 (SCOPE OF WORK OF CUSTOMS) .............................................. - 7 -

CHAPTER 2 ..............................................................................................- 7 -

CUSTOMS ADMINISTRATION ...........................................................- 7 -

ARTICLE 8 (ORGANIZATION) .................................................................... - 7 -

ARTICLE 9 (SERVICE UNIFORM AND CONDITIONS OF

SERVICE) .................................................................................................- 7 -

ARTICLE 10 (MOVEMENT OF GOODS)....................................................... - 8 -

ARTICLE 11 (RESPONSIBILITIES)............................................................... - 8 -

ARTICLE 12 (PROVIDING INFORMATION) ................................................ - 10 -

ARTICLE 13 (CONFIDENTIALITY) ............................................................ - 11 -

ARTICLE 14 (CUSTOMS CONTROLS OUTSIDE OF CUSTOMS OFFICES) ....... - 11 -

ARTICLE 15 ( RIGHTS AND OBLIGATIONS OF IMPORTERS

AND EXPORTERS) ............................................................................. - 11 -

ARTICLE 16 (BROKERAGE)...................................................................... - 11 -

ARTICLE 17 (TAKING OF DECISIONS) ...................................................... - 12 -

ARTICLE 18 (REVIEW OF CUSTOMS DECISIONS)....................................... - 12 -

CHAPTER 3 ............................................................................................- 13 -

TAKING CARE OF AN OBJECTION................................................- 13 -

ARTICLE 19 (ARBITRATION).................................................................... - 13 -

ARTICLE 20 (CUSTOMS OPINION) ............................................................ - 14 -

ARTICLE 21( REVIEW OF ADMINISTRATIVE FINES FOR SMUGGLING)........ - 14 -

ADMINISTRATIVE FINES FOR SMUGGLING, REFERENCED IN ARTICLE 170 OF

THIS LAW, SHALL BE IMPOSED ON THE BASIS OF AGREEMENT BY THE PARTIES

Draft 2.1 Sept 29, 2004

109Rob Hager, Legal & Regulatory, AEGP

[email protected]

II

(TARAZI TARFIN). OTHERWISE, THE MATTER SHALL BE SUBMITTED TO THE

CUSTOMS ARBITRATION ADMINISTRATION FOR DETERMINATION. ......... - 14 -

ARTICLE 22(METHOD OF EXECUTIONS) .................................................. - 15 -

CHAPTER 4 CUSTOMS TARIFF AND VALUATION OF GOODS... -

15 -

ARTICLE 23 (THE CUSTOMS TARIFF) ....................................................... - 15 -

ARTICLE 24 (VALUATION OF GOODS)..................................................... - 15 -

ARTICLE 25 (EXCHANGE RATE) .............................................................. - 16 -

ARTICLE 26 (PERISHABLE GOODS) .......................................................... - 16 -

CHAPTER 5 ............................................................................................- 18 -

FAVOURABLE TARIFF.......................................................................- 18 -

ARTICLE 27 (CASES FOR GRANTING FAVOURABLE TARRIF)..................... - 18 -

ARTICLE 28 (REQUEST FOR FAVOURABLE TARIFF) .................................. - 19 -

CHAPTER 6 ORIGIN OF GOODS.....................................................- 21 -

ARTICLE 29 (PRODUCTION OF GOODS IN A COUNTRY) ............................ - 21 -

ARTICLE 30 (PRODUCTION OF GOODS IN MORE THAN ONE COUNTRY).... - 21 -

ARTICLE 31(CERTIFICATE OF ORIGIN) .................................................... - 22 -

ARTICLE 32 (PREFERENTIAL ORIGIN) ..................................................... - 22 -

ARTICLE 33(RETURN OF GOODS)............................................................. - 22 -

ARTICLE 34 (ENTRY AND EXIT OF GOODS)............................................. - 23 -

ARTICLE 35 (PLACE FOR PRESENTATION OF GOODS)............................. - 24 -

ARTICLE 36 (TRANSPORTATION OBSTACLES TO PRESENTATION OF GOODS). -

24 -

ARTICLE 37 (PRESENTATION OF AIR SHIPMENTS AT AIRPORT OF FINAL

DESTINATION)......................................................................................... - 25 -

ARTICLE 38 (PRESENTING MANIFESTS TO CUSTOMS)............................... - 25 -

ARTICLE 39 (CUSTOMS SUPERVISION ON AIRCRAFT ) ............................ - 26 -

ARTICLE 40 (EXEMPTION FROM OBLIGATION TO PRESENT A MANIFEST) . - 26 -

ARTICLE 41 (AIRCRAFT’S FORCED LANDING) ......................................... - 27 -

ARTICLE 42 (CUSTOMS DECLARATION FOR POSTAL GOODS) ................... - 27 -

ARTICLE 43 (EXEMPTION FROM DECLARATION)...................................... - 28 -

ARTICLE 44 (EXPORT SHIPMENTS).......................................................... - 29 -

ARTICLE 45 (CUSTOMS CONTROL ON TRANVELERS LUGGAGE) ............... - 29 -

ARTICLE 46 ( PRESENTATION OF GOODS FROM THE DETERMINED LOCATION

TO CUSTOMS) .......................................................................................... - 29 -

ARTICLE 47 (GOODS VERIFICATION AND TAKING OF SAMPLES) .............. - 29 -

ARTICLE 48 (SUBMISSION OF A SUMMARY DECLARATION)..................... - 30 -

Draft 2.1 Sept 29, 2004


[email protected]

III

ARTICLE 49 (UNLOADING AND TRANSSHIPPING AT DESIGNATED SITES) .. - 32 -

CHAPTER 8 ............................................................................................- 32 -

TEMPORARY STORAGE OF GOODS .............................................- 32 -

ARTICLE 50 (PLACES OF TEMPORARY STORAGE) .................................... - 32 -

ARTICLE 51 (REMOVING GOODS FROM TEMPORARY STORAGE) .............. - 33 -

ARTICLE 52 (NON-ALLOWED GOODS )................................................... - 33 -

CHAPTER 9 ............................................................................................- 34 -

CUSTOMS DECLARATION................................................................- 34 -

ARTICLE 53 (ASSIGNING A CUSTOMS DESIGNATION FOR NON-AFGHAN

GOODS) ................................................................................................... - 34 -

ARTICLE 54 (TIME PERIOD FOR COMPLETING CUSTOMS DECLARATION). - 34 -

ARTICLE 55 (DECLARATION OF THE GOODS FOR A CUSTOMS PROCESS) .. - 35 -

ARTICLE 56 (ACCEPTANCE OF THE DECLARATION)................................. - 35 -

ARTICLE 57 (VOLUNTARY AMENDMENT OR WITHDRAWAL OF

DECLARATIONS)...................................................................................... - 36 -

ARTICLE 58 (VERIFICATION OF THE DECLARATION) .............................. - 36 -

ARTICLE 59 (COMPOSITE DECLARATION)............................................... - 36 -

ARTICLE 60 (PARTIAL CONTROL) ........................................................... - 37 -

ARTICLE 61 (THE IDENTIFICATION OF THE GOODS) ................................ - 37 -

ARTICLE 62 (RELEASE OF GOODS) .......................................................... - 37 -

ARTICLE 63 (GOODS INELIGIBLE FOR RELEASE) ..................................... - 39 -

ARTICLE 64 (CUSTOMS AMENDMENT OR INVALIDATION OF DECLARATIONS) -

39 -

CHAPTER...............................................................................................- 40 -

CUSTOMS PROCESSES ......................................................................- 40 -

ARTICLE 65 (RELEASE OF GOODS FOR FREE CIRCULATION) .................... - 40 -

ARTICLE 66 (CONDITIONAL RELEASE OF GOODS) ................................... - 40 -

ARTICLE 67 ( CLASSIFICATION OF MIXED GOODS)................................... - 40 -

ARTICLE 69 ([CUSTOMS] PROCESSES WITH ECONOMIC IMPACTS) ............ - 41 -

ARTICLE 70 (CONDITIONS FOR GRANTING AN AUTHORIZATION)............. - 41 -

ARTICLE 71 (SECURITY) ......................................................................... - 42 -

ARTICLE 72 (RELEASE FROM THE PROCESSES WITH ECONOMIC IMPACTS) - 42

-

ARTICLE 73 (TRANSFER OF THE RIGHTS AND OBLIGATIONS)................... - 42 -

ARTICLE 74 (THE TIME FOR DETERMINING THE CUSTOMS DEBT) ............ - 42 -

ARTICLE 75 (TRANSIT PROCESS)...................................................... - 44 -

Draft 2.1 Sept 29, 2004


[email protected]

IV

ARTICLE 76 (RELEASE FROM THE PROCESS OF TRANSIT) ........................ - 44 -

ARTICLE 77 (TRANSIT VIA THIRD COUNTRIES)........................................ - 44 -

ARTICLE 78 (TRANSIT SECURITY) .......................................................... - 45 -

ARTICLE 79 (EXEMPTIONS FROM GIVING SECURITY) .............................. - 45 -

ARTICLE 80 (OBLIGATION OF PERSONS RESPONSIBLE FOR TRANSIT GOODS)... -

46 -

ARTICLE 81(CUSTOMS WAREHOUSING) ................................................. - 46 -

ARTICLE 82 (WAREHOUSE TYPES).......................................................... - 47 -

ARTICLE 83 (WAREHOUSE KEEPER AND HIS RESPONSIBILITIES) .............. - 47 -

ARTICLE 84 (APPROVAL (PERMIT) FOR OPERATING A CUSTOMS WAREHOUSE)

............................................................................................................... - 47 -

ARTICLE 85 (TRANSFER OF RIGHTS AND RESPONSIBILITIES) ................... - 48 -

ARTICLE 86 (DISTINCTIVE CASES) .......................................................... - 48 -

ARTICLE 87 (TIME FOR DEPOSITS IN WAREHOUSE) ................................. - 49 -

ARTICLE 88 (HANDLING OF GOODS UNDER CUSTOMS WAREHOUSING

PROCESS)................................................................................................ - 49 -

ARTICLE 89 (TEMPORARY WITHDRAWALS FROM WAREHOUSE).............. - 49 -

ARTICLE 90 (TRANSFER OF GOODS)........................................................ - 51 -

ARTICLE 91 (CUSTOMS VALUE OF WAREHOUSED GOODS.)...................... - 51 -

ARTICLE 92 (INWARD PROCESSING) ........................................................ - 51 -

ARTICLE 93 (TYPES OF INWARD PROCESSING OPERATIONS) .................... - 52 -

ARTICLE 94 (APPLICATION FOR APPROVAL OF INWARD PROCESSING) ... - 52 -

ARTICLE 95 (TIME PERIOD FOR EXPORTATION IN INWARD PROCESSING). - 52 -

ARTICLE 96 (RATE OF YIELD OF INWARD PROCESSING) ........................... - 53 -

ARTICLE 97 (RELEASE FOR FREE CIRCULATION FROM INWARD PROCESSING) -

53 -

ARTICLE 98 (COMPENSATING PRODUCTS OF INWARD PROCESSING)........ - 53 -

ARTICLE 99 (CUSTOMS DUTIES ON COMPENSATING PRODUCTS OF INWARD

PROCESSING)........................................................................................... - 54 -

ARTICLE 100 (COMPENSATING PRODUCTS OF INWARD PROCESSING AFTER

OUTWARD PROCESSING).......................................................................... - 55 -

ARTICLE 101 (DRAWBACK CASES) ......................................................... - 55 -

ARTICLE 102 (DRAWBACK DECLARATION)............................................. - 55 -

ARTICLE 103 (TEMPORARY EXPORTATIONS PURSUANT TO DRAWBACKS). - 55

-

ARTICLE 104(DRAWBACK REFUNDS) ..................................................... - 56 -

ARTICLE 105 (PROCESS UNDER THE CUSTOMS CONTROL) ....................... - 56 -

ARTICLE 106 (APPROVAL FOR PROCESSING UNDER CUSTOMS CONTROL) - 56 -

ARTICLE 107 (APPROVAL CONTENTS FOR PROCESSING UNDER CUSTOMS

CONTROL) ............................................................................................... - 58 -

Draft 2.1 Sept 29, 2004


[email protected]

V

ARTICLE 108 (DEBT AMOUNT IF PROCESS IS NOT COMPLETED)............... - 58 -

ARTICLE 109 (IMPORT OF COMPENSATING PRODUCTS OF PROCESSING UNDER

CUTOMS CONTROL) ................................................................................. - 58 -

ARTICLE 110 (THE TEMPORARY IMPORTATION PROCESS) ....................... - 58 -

ARTICLE 111 (APPROVAL FOR TEMPORARY IMPORTATION).................... - 59 -

ARTICLE 112(CONDITIONS FOR APPROVAL FOR TEMPORARY IMPORTATION) . -

59 -

ARTICLE 113 (SPECIAL CONDITIONS IN TEMPORARY IMPORTATION PROCESS)-

60 -

ARTICLE 114 (THE DUTY AMOUNT PAYABLE FOR GOODS UNDER THE

TEMPORARY IMPORTATION PROCESS WITH PARTIAL RELIEF)................... - 60 -

ARTICLE 115 (CHANGE OF CUSTOMS DESIGNATION OF TEMPORARILY

IMPORTED GOODS)................................................................ - 61 -

ARTICLE 116 (OUTWARD PROCESSING)................................................... - 61 -

ARTICLE 117 (APPLICATION FOR THE APPROVAL OF OUTWARD PROCESSING)

............................................................................................................... - 61 -

ARTICLE 118 (CONTENTS OF OUTWARD PROCESSING APPROVAL) ........... - 62 -

ARTICLE 119 (IMPORT DUTY FOR COMPENSATING PRODUCTS OF THE

OUTWARD PROCESSING)....................................................... - 63 -

ARTICLE 120 (GOODS REPAIRED WITHOUT CHARGE IN THE OUTWARD

PROCESSING)........................................................................................... - 63 -

ARTICLE 121 (TRANSFER OF RIGHTS OF THE OUTWARD PROCESSING

APPROVAL) ............................................................................................. - 65 -

ARTICLE 122 (EXPORT PROCESS FOR AFGHAN GOODS) .......................... - 65 -

ARTICLE 123 ( EXPORTATION OF NON-AFGHAN GOODS) ........................ - 65 -

CHAPTER 11..........................................................................................- 65 -

FREE ZONES AND FREE WAREHOUSES......................................- 65 -

ARTICLE 124 (THE MEANING OF CUSTOMS DUTY FREE ZONES) ............... - 65 -

ARTICLE 125 (FREE ZONES DESIGNATION).............................................. - 67 -

ARTICLE 126 (CUSTOMS SUPERVISION IN FREE ZONES) .......................... - 67 -

ARTICLE 127(CONDITIONS FOR ENTRANCE AND EXIT OF GOODS)............ - 68 -

ARTICLE 128 (CUSTOMS STATUS OF GOODS IN DUTY FREE ZONES) ........ - 68 -

ARTICLE129 (TIME LIMITS) .................................................................... - 69 -

ARTICLE 130 (AUTHORIZED ACTIVITIES) ................................................ - 69 -

ARTICLE 131 (APPROVED REGISTERS) .................................................... - 69 -

ARTICLE 132(TARIFF ON CONSUMED AND MISSING GOODS).................... - 70 -

ARTICLE 133 (ABANDONMENT OR DESTRUCTION OF GOODS IN FREE ZONES) . -

70 -

Draft 2.1 Sept 29, 2004


[email protected]

VI

CHAPTER 12..........................................................................................- 70 -

CUSTOMS DESIGNATIONS...............................................................- 70 -

ARTICLE 134 (DESTRUCTION OR ABANDONMENT OF GOODS) ................. - 70 -

ARTICLE 135 (DESTRUCTION OF GOODS) ................................................ - 71 -

ARTICLE 136(PROCEEDS FROM ABANDONED GOODS) ............................. - 71 -

CHAPTER 13..........................................................................................- 71 -

CUSTOMS DEBT...................................................................................- 71 -

ARTICLE 137 (FORM OF SECURITY)........................................................ - 71 -

ARTICLE 138 (THE LIMIT OF A SINGLE SECURITY FOR MULTIPLE OPERATIONS)

............................................................................................................... - 72 -

ARTICLE 139 (THE SECURITIES AMOUNT) .............................................. - 72 -

ARTICLE 140 (CASH DEPOSITS) .............................................................. - 72 -

ARTICLE 141 (GUARANTOR) .................................................................. - 73 -

ARTICLE 142 (OTHER KINDS OF SECURITY) ............................................ - 73 -

ARTICLE 143 (ADDITIONAL SECURITIES) ................................................ - 73 -

ARTICLE144 (RELEASE OF SECURITY).................................................... - 73 -

ARTICLE 145 (LAWFUL ACTIVITIES WHICH CAUSE CUSTOMS DEBT)........ - 74 -

ARTICLE 146 (UNLAWFUL ACTIVITIES CAUSING A CUSTOMS DEBT)........ - 74 -

ARTICLE 147 (CUSTOMS DEBT ON REMOVAL OF GOODS FROM SUPERVISION

WITHOUT PERMISSION)............................................................................ - 75 -

ARTICLE 148 (NON OCCURRENCE OF DEBT) ........................................... - 75 -

ARTICLE 149 (RESPOSIBILITY OF PARTNERSHIPS)................................... - 75 -

ARTICLE150 (DATE OF DETERMINING CUSTOMS DEBT) ........................... - 75 -

ARTICLE 151 (ENTRY OF DEBT INTO ACCOUNTS) .................................... - 76 -

ARTICLE 152 (DIFFERENCES IN ACCOUNT ENTRIES) ............................... - 76 -

ARTICLE 153 (NOTIFICATION ABOUT DEBT ENTRY) ................................ - 77 -

ARTICLE 154 (SITUATIONS FOR SETTLING AND EXTINQUISHING OF

CUSTOMS DEBTS) .................................................................................... - 77 -

ARTICLE 155 (PAYMENT TERM FOR CUSTOMS DEBT).............................. - 77 -

ARTICLE 156 (DEFERRAL OF DEBT PAYMENT)........................................ - 78 -

ARTICLE 157 (MANNER OF PAYMENT) .................................................... - 78 -

ARTICLE 158 (NON PAYMENT OF DEBT WITHIN THE PRESCRIBED TERM). - 79 -

ARTICLE 159 ( REFUND OR REMISSION OF AN ERRONEOUS ENTRY) ......... - 80 -

ARTICLE 160 (REMISSION OR REFUND FOR DEFECTIVE GOODS)............... - 80 -

ARTICLE161 (LIMIT OF THE AMOUNTS TO BE REFUNDED)....................... - 81 -

ARTICLE162 (INTEREST ON REFUNDS) .................................................... - 81 -

ARTICLE 163 (ERRONEOUS REFUNDS) .................................................... - 81 -

CHAPTER 14 CUSTOMS VIOLATIONS AND PENALTIES......- 81 -

Draft 2.1 Sept 29, 2004


[email protected]

VII

ARTICLE 164 (CUSTOMS POLICE ADMINISTRATION).............................. - 81 -

ARTICLE 165 (CUSTOMS VIOLATIONS) .................................................... - 84 -

ARTICLE 166 (ADMINISTRATIVE VIOLATIONS AND SANCTIONS)............. - 84 -

ARTICLE 167 (PENALTIES)...................................................................... - 86 -

ARTICLE 168 (MULTIPLE OFFENSES) ...................................................... - 86 -

ARTICLE 169 ( METHOD FOR COLLECTION OF FINES)............................. - 87 -

ARTICLE 170 (DISCRETIONARY ADMINISTRATIVE PENALTIES) ............... - 88 -

ARTICLE171 (LICENSE REVOCATION) .................................................... - 89 -

ARTICLE 172 (SMUGGLING OF GOODS) ................................................... - 89 -

ARTICLE 173 (SANCTIONS APPLICABLE TO SMUGGLING) ........................ - 91 -

ARTICLE 174 ( SMUGGLING OBJECTS) ..................................................... - 91 -

ARTICLE 175 (VEHICLES) ....................................................................... - 92 -

ARTICLE 176 (THE SEIZURE OF SMUGGLING OBJECTS)............................ - 92 -

ARTICLE 177 (PERISHABLE GOODS; LIVESTOCK) .................................... - 93 -

ARTICLE 178 (COMPENSATION FOR DAMAGES)....................................... - 93 -

ARTICLE 179 ( RANGE OF PENALTIES) .................................................... - 94 -

ARTICLE 180 (AGGRAVATING CIRCUMSTANCES) ................................... - 94 -

ARTICLE181 (PATICIPATION OF GOVERNMENT EMPLOYEES IN SMUGGLING

ACTIVITY) ............................................................................................... - 95 -

ARTICLE 182 (EVALUATION OF ADMINISTRATIVE VIOLATIONS).............. - 95 -

ARTICLE 183 (AUTHORITY FOR ACCESS TO INFORMATION).................... - 95 -

ARTICLE 184 (REPORT AND COLLECTION OF EVIDENCE) ......................... - 95 -

ARTICLE 185 (FILE ADMINISTRATION) .................................................... - 97 -

ARTICLE 186 (APPEAL AGAINST THE DECISION FOR PAYMENT OF THE FINES) -

97 -

CHAPTER 15 DISTRIBUTION OF REVENUES AND GRANTING

OF INCENTIVES...................................................................................- 98 -

ARTICLE 187 (DISTRIBUTION OF REVENUE FROM FINES AND EXPROPRIATED

SMUGGLED GOODS)................................................................................. - 98 -

ARTICLE 188 (INCENTIVES FOR INFORMANTS) .................................... - 98 -

ARTICLE 189 (INCENTIVES FOR THE SEIZING PERSONS) ....................... - 98 -

ARTICLE 190 (HALVED INCENTIVES) ................................................... - 99 -

CHAPTER 16........................................................................................- 101 -

MISCELLANEOUS .............................................................................- 101 -

ARTICLE191 (ASSISTING CUSTOMS ADMINISTRATIONS) .................... - 101 -

ARTICLE 192 (PRESENTATION OF ANNUAL CUSTOMS REPORT) ........... - 101 -

ARTICLE 193: (PREFERENTIAL PROVISIONS) ......................................... - 101 -

ARTICLE 194 (DATE OF ENFORCEMENT) ............................................... - 102 -

Draft 2.1 Sept 29, 2004


[email protected]

- 1 -

CHAPTER 1

GENERAL PROVISIONS

Article 1 (the basis)

This law has been enacted in the light of Art 42 of the Constitution in order

to ensure the collection of revenues of the State through the customs of the

country, arranging for the organization of customs, defining the scope of

authority of relevant officials, the methodology for supervising and

controlling the movement of goods in and out of Afghanistan, and providing

for prevention of customs violations.

Article 2 (Responsible authority)

The Ministry of Finance is responsible for the collection of customs

revenues of the country, and for enforcing the provisions of this law and any

other relevant customs legislation.

Article 3 (Definitions)

For the purposes of this law, the following definitions shall have the

meanings set forth below:

1- ‘Person’ means:

- a natural person; [or]

- a legal person,

2- "Persons established [in Afghanistan]" means:

- In the case of a natural person, any person who is

resident in the Afghanistan for more than 183 days per

year.

- A legal person who has a registered central or a

permanent business agency in Afghanistan.

3- "Customs" means the state agency which carries out

and controls custom affairs of export, import, and transit

Draft 2.1 Sept 29, 2004


[email protected]

- 2 -

goods, travelers and responsible staff baggage and

parcel post in accordance with customs legislation.

4- “Customs legislation” means this Law, and any other

enforced legislation, international conventions and

treaties containing customs provisions to which

Afghanistan is a party and relevant rules and

procedures.

5- “Customs Areas” means the areas where the customs

exercise their activities as well as areas where the

customs exercise direct and indirect control or

supervision of the relevant affairs.

6- ‘Customs decision’ (tasmim) means any official order

(hedayat e rasmi) by customs officials pertaining to the

application of Customs legislation to a particular case

which affects one or more specific or identifiable

persons.

7- 'Customs opinion' means the decision of the Customs

Arbitration Admninistration (Edaara Hakamiyet e

Gumruki) taken with regard to a disputed [customs]

case.

8- ‘Customs status’ means the categorization of goods as

Afghan or non-Afghan goods.

9- ‘Afghan goods’ means goods:

- Wholly obtained or produced in the customs territory of

the State in accordance with the provisions of Article 29

of this law;

- imported from other countries, which have been released

for free circulation in the customs territory of the State;

- Obtained or produced in the customs territory of the

State, either from goods referred to in subparagraph (2)

alone, or from goods referred to both in subparagraphs

(1) and (2) above.

Draft 2.1 Sept 29, 2004


[email protected]

- 3 -

10- ‘Non-Afghan goods’ means goods other than those

referred to in subparagraph 9 of this Article.

11- ‘Customs debt’ means a payment obligatory on a

person, on account of customs duty, charges (haq ul

zamat), dues (awarez), penalties (jerima), and any other

monetary obligations (eltezamat e puli) that apply to

specific goods or actions under customs legislation.

12- ‘Customs Debtor’ means any person liable for the

payment of a customs debt.

13- "Responsible Person" is the declarant, except when

[this] Law indicates otherwise.

14- ‘Import duty’ means customs duty on the importation

of goods.

15- ‘Export duty’ means customs duty on the exportation

of goods.

16- ‘customs supervision' means the inspection done by

customs authorities with a view to ensuring that customs

legislation and, other provisions applicable to goods

subject to customs supervision are observed, and may

include measures for exercising customs control, when

necessary.

17- ‘customs control’ means executing specific actions,

such as examining goods, verifying the existence and

the authenticity of customs documents, examining the

accounts and other records, inspecting means of

transport, luggage and other goods carried by or on

persons, seizing goods, and reporting suspects to the

judicial and justice authorities, with a view to ensuring

that customs legislation and any other provisions

Draft 2.1 Sept 29, 2004


[email protected]

- 4 -

applicable to goods subject to customs supervision are

respected in the customs territory of the State.

18- “Customs designation” means :

- the placing of goods under a customs process,

- their entry into a free zone, free warehouse, or duty free

shop.

- their destruction, or

- Their abandonment and transfer to the State.

19- ‘Customs process’ means the following stages

(marahel):

- release for free circulation within the customs territory of

the State;

- conditional release of goods under customs supervision

- transit;

- customs warehousing;

- inward processing;

- outward processing;

- processing under customs control;

- temporary importation;

- Exportation.

20- ‘Suspensive process’ means the following customs

processes which entails suspension of the payment of

the customs debt:

- transit;

- customs warehousing;

- inward processing

- processing under customs control;

- temporary importation;

21- “Suspensive goods” means goods placed under [one or

more of the] suspensive processes mentioned in section

20 of this article.

Draft 2.1 Sept 29, 2004


[email protected]

- 5 -

22- "Favorable tariff" means a reduction in, suspension of,

or exemption from the otherwise applicable import duty

stated in the Customs Tariff,

23- "Customs declaration" means the act or document

whereby a person expresses, the wish to place goods

under a given customs designation or process.

24- "Time of acceptance of the declaration" means the

time when the customs declaration presented to customs

is accepted by the relevant [customs] office .

25- "Declarant" means any person who prepares and

presents a customs declaration.

26- "Presentation of goods at customs" means the

notification to the customs, in accordance with the

relevant procedures, of the arrival of goods at customs

or at any other place designated or approved by the

Customs.

27- "Release of goods" means the act whereby the customs

make goods available to the declarant for placement or

disposition under a customs designation or process.

28- "Holder of authorization" means the person to whom

an authorization has been granted.

29- "Customs Duty" means an amount of money assessed

on imports or exports in accordance with the

classification and rates stated in the Customs tariff,

30- "Force majeure" means a natural disaster, war,

unexpected political and economic upheavals, or similar

act beyond the control of the person affected.

31- "Commercial policy measures" means the imposition

of quotas, ceilings, countervailing duties on subsidized

foreign goods, anti-dumping duties, or other similar

Draft 2.1 Sept 29, 2004


[email protected]

- 6 -

provisions for advancing national (keshwar) commercial

interests.

32- “Remission” (lit. “cession” -Wogozari) means a

decision to waive all or part of a customs debt prior to

entry or after entry and before payment in accordance

with article 151.

33- “refund” means the total or partial repayment of a

customs debt which has been paid;

Article 4 (Uniform Application of Customs law)

(1) Customs legislation shall apply uniformly throughout

the customs territory of the country.

(2) Customs legislation may also apply in other countries,

within the framework of either international

conventions or other provisions governing specific

customs activities, provided that they do not conflict

with the laws of another country,

(3) Customs legislation may be applied in cooperation

with customs administration of other countries at joint

facilities [places], either inside or outside of

Afghanistan’s customs territory, in accordance with

international agreements and conventions.

Article 5 (the customs territory of the country)

The customs territory of the country shall include the land, and water

territory, and the airspace of Afghanistan.

Article 6 (Customs areas).

(1) Customs areas may be established at border crossing

points, international airports, duty free zones, customs

warehouses and any other points within the Customs

Territory as provided for in this Law.

(2) Customs areas may be established, altered or

abolished upon the recommendation of the Customs

Draft 2.1 Sept 29, 2004


[email protected]

- 7 -

Administration and the approval of the Ministry of

Finance.

Article 7 (Scope of work of Customs)

In order to secure (taamin) the interests of the State, Customs shall apply the

necessary controls in accordance with this law and other Customs

Legislation with respect to international shipments and import and export

goods in the customs territory of the country.

CHAPTER 2

Customs Administration

Article 8 (Organization)

(1) Customs Administration comprises the General

Directorate, the Regional Directorates and their

Branches. All Customs shall work under the

supervision of [and subordinate to] the general

directorate of customs of Ministry of Finance.

(2) The General Director of Customs is appointed upon

the recommendation of the Ministry of Finance in

accordance with the provisions of this law.

(3) The Deputy Directors General of Customs are

appointed, upon the proposal of the General Director

of Customs, and confirmation of the Ministry of

Finance, in accordance with the provisions of this

law.

(4) The other civil service (momorin) and auxiliary (ajir)

personnel of the Customs are employed in accordance

with the procedures established by the law.

Article 9 (service uniform and conditions of service)

Draft 2.1 Sept 29, 2004


[email protected]

- 8 -

(1) Customs personnel shall wear the service uniform. In

the event that service needs make it necessary to work

without wearing a uniform, the customs personnel

must show their Identity Cards.

(2) Customs officers are not allowed to accept directly or

indirectly, rewards in cash or kind for the customs

services performed.

(3) Customs officers are not allowed to carry on any kind

of business, or advising activity, that is incompatible

with the faithful performance of customs duties.

Article 10 (Movement of Goods)

Goods may cross the State border, and designated customs borders at

customs warehouses, at duty free zones, in airports, and at any other

facilities under customs control, only at [customs] areas where customs

officers are present.

Article 11 (Responsibilities)

)١( (1) Loading, unloading, movement, and

transshipment of goods through specified customs borders

as well as their release from a customs process, is carried

out with the permission of the customs in accordance with

Customs legislation.

(2) The customs is responsible for:

1. determining the value of goods and collecting the related

customs debt.

2. supervising, detecting, reporting and preventing

smuggling;

3 detecting and evaluating violations of this law;

4 participating in preparing and signing international

agreements and conventions in customs matters, in

accordance with Customs legislation;

Draft 2.1 Sept 29, 2004


[email protected]

- 9 -

5 preparing, collecting and, upon agreement of the

Minister of Finance, distributing foreign trade statistical

data to the Ministry of Commerce and other public

institutions;

6 supervising customs goods, throughout the entire

customs territory of the State;

7 exercising customs control over customs areas,

8 maintaining customs records

9 carrying out all other activities determined in Customs

legislation.

(3) In order to improve the enforcement of Customs

legislation, Customs, with the approval of the

Minister of Finance may, subject to Article 13, sign

agreements with state or non-state domestic or

foreign, organizations, for exchanging information.

(4) Customs shall establish customs verification teams to

verify the conformity of the quantity and quality of

the goods transported with the customs documents

accompanying them at exit from border crossing

points and in airports, as well as at the exit of the

inland customs offices, and at the facility of

importers. If the goods and transportation are in

conformity with the customs documents, the customs

verification team will confirm the customs documents

and stamp them. If the goods and transportation are

not in conformity with the customs documents, they

will draw up the appropriate written report, and

submit it to the relevant customs office for

investigation.

(5) Customs administrations shall assign mobile customs

verification teams to verify customs compliance of

transporters in the customs territory along roads. The

members of the mobile teams shall examine the

customs documents and the goods upon presentation

of their identity card and shall draw up the

appropriate written report, to the relevant customs

administration in accordance with the relevant

Draft 2.1 Sept 29, 2004


[email protected]

- 10 -

procedures.

(6) In cases of feeling danger to [ life or ] health, or to

the environment, customs may, upon notice to the

declarant have goods presented to customs destroyed

or removed from the area in accordance with the

relevant procedure.

(7) When customs receives information from other public

authorities that are working in the customs territory of

the state with regard to violations of customs

legislation, the customs shall submit a written report,

to the relevant customs administration for further

investigation (rasidigi)..

(8) If police authorities check vehicles that have been

sealed by Customs, the vehicle shall be transferred to

the nearest customs office to obtain the agreement of

Customs for removal of the seal and to perform

controls (bazrasi). In this case, the police and

customs will submit a written report to the customs

administration for investigation.

Article 12 (Providing information)

(1) Customs may provide information free of charge to

requesting parties concerning the application of

customs legislation in the forms prepared by the

ministry of finance, except when it pertains to an

ongoing import or export operation or would be

inconsistent with the provisions of Article 13 of this

law.

(2) Incase the provision of information shall involve

expense, customs may collect the expenses from the

applicant.

(3) The Ministry of Finance may in prepared forms,

when needed require the necessary information to be

supplied by relevant persons.

(4) Information provided by persons as required in

section 3 is effective when signed.

Draft 2.1 Sept 29, 2004


[email protected]

- 11 -

Article 13 (Confidentiality)

The following information is covered by the obligation of professional

secrecy and the customs will not disclose such information without

permission of the person concerned and legal authority to do so:

1- The valuation of a specific goods,

2- Details [e.g. names and addresses] of suppliers of

goods,

3- The results of testing, and

4- Other information which is provided to Customs on a

confidential basis.

Article 14 (Customs Controls outside of customs offices)

Customs, when the needs of the trade so require and upon request of the

person concerned, may allow some of the customs controls to be carried out

at the premises pertinant to the importer. The Director of Customs for the

area, taking into account the conditions, shall establish the cost of this

service and collect them from the importer or his agent.

Article 15 ( RIGHTS AND OBLIGATIONS OF IMPORTERS

AND EXPORTERS)

the customs clearance of import and export goods shall be executed by a

customs broker to who has been licensed by the Ministry of Finance. Postal

goods referenced in Article 42 of this law and travellers luggage referenced

in Article 45 of this law shall be an exception to this provision.

Article 16 (brokerage)

(1) Brokerage is a non-governmental business which

persons may carry out upon obtaining a license from

the Ministry of Finance

(2) The conditions for obtaining the license and the rights

and obligations of the customs broker shall be

Draft 2.1 Sept 29, 2004


[email protected]

- 12 -

regulated by separate rules (loyaha) approved by the

MOF.

Article 17 (Taking of decisions)

(1) Customs may make a decision with regard to a

particular [customs] transaction upon the request of

the person [concerned]. The applicant must furnish

[all] the information and documents required by

customs to make the decision.

(2) Customs are obliged to take the decision mentioned in

Section 1 within a maximum of 30 days and

announce it to the applicant.

(3) In case the customs decision mentioned in section 2 is

detrimental to the interests of the applicant or any

other [interested] party, the customs shall notify their

decision in writing together with the reasons to the

applicant and shall explain that the applicant has the

right to object.

Article 18 (review of customs decisions)

(1) A customs decision may be reviewed upon

submission of an application by the applicant. In case

a decision was due to the submission of incorrect

information by the applicant, review will not be

permitted except in accordance with Article 186.

(2) Customs decisions mentioned in para 1 shall be

enforceable and the customs debt [assessed] (other

than penalties paid in accordance with Article 186)

shall be collected and shall remain in trust (taht

amanat) until final decision

(3) An interested party may request a review of a

disputed customs decision through any competent

regional customs authority to the General Directorate

of Customs, within 10 days from the day of

notification of the decision by the Customs. The

General Directorate of Customs must take and issue a

Draft 2.1 Sept 29, 2004


[email protected]

- 13 -

decision within 20 days on the outcome of the review.

In the event the General Director of Customs does not

issue a decision within this time period, the request

shall be presumed to have been decided in favor of

the person making it.

(4) In case of an objection to a decision made by the

General Directorate of Customs or the rejection of the

request by the General Directorate of customs, it may

be submitted to the Customs Arbitration

Administration.

(5) An objection to a customs decision shall be made by

filing a notice of objection mentioned in para 4 shall

be presented to the Customs Arbitration

Administration within fifteen days of receiving a

customs decision [from the General Directorate of

Customs], along with security for costs in the amount

of 2 percent of the contested amount.

Chapter 3

Taking care of an objection

Article 19 (arbitration)

(1) The Customs Arbitration Administration shall be

established within the framework of the Ministry of

Finance for the purpose of taking care of the

objections to the decisions of customs

administrations.

(2) The Arbitration Administration shall be composed of

three members to be appointed upon proposal of the

Minister of Finance by the Head of State.

Draft 2.1 Sept 29, 2004


[email protected]

- 14 -

Article 20 (customs opinion)

(1) The order of the customs arbitration administration

shall be final and enforceable where the amount of

customs debt in dispute is up to 50000 Afs.

(2) If the amount of the customs debt in dispute is

greater than Afs. 50,000 the parties may in case of

dissatisfaction refer the opinion to the relevant

commercial Court. The order of court shall be final

and enforceable.

Article 21( review of administrative fines for smuggling)

Administrative fines for smuggling, referenced in Article 170 of this law,

shall be imposed on the basis of agreement by the parties (tarazi tarfin).

Otherwise, the matter shall be submitted to the Customs Arbitration

Administration for determination.

Draft 2.1 Sept 29, 2004


[email protected]

- 15 -

Article 22(Method of executions)

The manner of taking care of the objections sent to the customs arbitration

administration shall be regulated in a separate regulation.

Chapter 4

Customs tariff and valuation of Goods

Article 23 (The customs tariff)

(1) The customs tariff is a document enacted in

accordance with this law and the import and export

duty of goods is determined based on the

classification [of such goods in the tariff].

(2) The Customs Tariff shall be approved by the

Minister of Finance, upon recommendation of

General Director of Customs.

(3) No treaty, international agreement, or other

legislative documents shall affect the Customs Tariff

referenced in this law, unless the customs related

provisions of such treaties, international agreement or

other legislative documents are included in the

customs tariff as an amendment or annex.

(4) The General Directorate of Customs is responsible for

carrying out the tariff classification of goods

concerning description and coding in accordance with

the Harmonized System of the World Customs

Organization and for assessing any corresponding

duty under the Customs Tariff.

Article 24 (Valuation of Goods)

Draft 2.1 Sept 29, 2004


[email protected]

- 16 -

(1) The customs value of goods for the purpose of collecting customs debts

shall be determined by relevant customs in accordance with a separate

regulation.

(2) In order to combat false valuation of certain goods with suspicious

values, their minimum value shall be determined by General Directorate of

Customs in accordance with the relevant procedures.

A list of the goods mentioned above and specific values assigned to them

shall be published.

Article 25 (Exchange rate)

1. The value of goods according to legislation shall be

computed in Afghan currency.

2. When the value of goods is expressed in foreign

currency and there is need to determine customs

value, the exchange rate shall be determined in

accordance with the Da Afghanistan Bank exchange

rate.

(1) The exchange rate shall be [the rate] announced by

The Afghanistan Bank on the last working day of the

month and shall be valid for a period starting from the

6th day of every month and ending on the 6th day of

the following month.

(2) Whenever the exchange rate published by the Da

Afghanistan Bank differs by 5% or more from the

rate announced in accordance with paragraph (2) of

this article, a new rate will be provided and it shall be

effective from the second working day following its

announcement and notification to Customs as the rate

effective for the rest of that period.

Article 26 (perishable goods)

Customs value for perishable goods, at the request of the declarant, shall be

determined by the Director of Customs of the area [mahal] in accordance

Draft 2.1 Sept 29, 2004


[email protected]

- 17 -

with customs legislation, without applying the evaluation criteria established

for other goods

Draft 2.1 Sept 29, 2004


[email protected]

- 18 -

Chapter 5

FAVOURABLE TARIFF

Article 27 (cases for granting favourable tarrif)

(1) A favorable tariff shall be granted as provided in

customs legislation in accordance with Article 23(3),

and in the cases referred to in paragraph 2 of this

Article.

(2) The following import goods shall be exempted from

paying customs duty:

1- Goods imported by officials of the State during official

travels not in excess of Afs. 100,000 as provided by the

Customs tariff..

2- Office materials and equipments of political

representatives and International Agencies, materials

intended to be used in residency of representatives of

foreign countries in Afghanistan, after confirmation of

competent authorities.

3- Items intended for personal use by foreigners working

in Afghanistan according to the terms and conditions of

[their] contract.

4- Allowed books, gazettes, magazines and newspapers.

5- Goods provided for government projects funded by

loans or imported to the country by or for public and

private domestic, foreign, and International relief and

development agencies.

6- Personal effects used by Afghan delegations or Afghan

international workers and their family members abroad.

7- Travelers' personal goods in accordance with the

Customs Tariff.

8- Commercial samples and advertising gifts.

9- Post parcels valued at Afs 5000 or less.

10- honorary decorations or awards;

Draft 2.1 Sept 29, 2004


[email protected]

- 19 -

11- samples sent to organizations protecting

copyrights or industrial or commercial patent rights;

12- Used movable property belonging to natural

persons, who transfers their normal place of residence

from another country to Afghanistan, as provided in

the Customs Tariff;

13- a consignment of less than Afs 1000 value;

14- Pure-bred breeding animals and insects and laboratory

animals, biological or chemical substances needed for

scientific researches;

15- therapeutic substances of human origin and blood

grouping and tissue typing reagents,;

16- substances for the quality control of

medicinal products;

17- Fuels, lubricants and equipments related to transport

vehicles of goods, which are necessary for the normal

functioning of such vehicles, in accordance with the

relevant procedure.

18- Other goods may be included in exempted goods upon

recommendation of Ministry of Finance and approval of

Council of Ministers, as required.

Article 28 (request for favourable tariff)

(1) To obtain the benefits of a favorable tariff a declarant

may present a request before or after completion of

the customs process.

(2) If a favorable tariff is restricted to a certain volume of

imports, it ceases to be valid in the following

conditions:

1- quotas, when the stipulated limit on the volume of

imports is reached;

2- Tariff ceilings, according to specific provisions in the

relevant laws.

(3) The manner, and the conditions on which a

favourable tariff is granted, any quantitative or value-

Draft 2.1 Sept 29, 2004


[email protected]

- 20 -

based limits on imported goods or benefits based on

their origin, nature, or end-use, shall be determined in

a separate procedure.

Draft 2.1 Sept 29, 2004


[email protected]

- 21 -

CHAPTER 6

Origin of Goods

Article 29 (production of goods in a country)

(1) When goods are wholly originated or produced in a

country, that country shall be known as the origin of

those goods. Such goods includes:

1- mineral products extracted within that country;

2- vegetable products harvested therein;

3- live animals born and raised therein;

4- products derived from animals raised therein;

5- products of hunting or fishing carried on therein;

6- products of sea fishing and other products taken from

the sea outside a country’s territorial waters by vessels

flying the flag of that country and registered or recorded

therein;

7- goods obtained or produced from the products referred

to in sub-paragraph 6 of this article on board factory

ships which fly the flag of that country and are

registered or recorded therein;

8- products taken from the seabed or subsoil beneath the

seabed outside the territorial waters provided that the

country has exclusive rights to exploit that seabed or

subsoil;

9- waste and scrap products derived from manufacturing

operations and out of use articles, provided that they

were collected therein and are fit only for the recovery

of raw materials;

(2) Goods, which are obtained or produced wholly from

goods referred to in paragraph (1) of this Article, or

their derivatives at any stage of production.

Article 30 (Production of goods in more than one country)

Draft 2.1 Sept 29, 2004


[email protected]

- 22 -

Goods whose production involves more than one country shall be deemed to

originate from the country where they underwent their last substantial

processing [transformation].

Article 31(Certificate of origin)

(1) The manner of Certification of a document proving

the origin of goods shall be arranged in accordance

with a separate procedures.

(2) Certification of documents proving the origin of

goods may be issued by the responsible authorities for

the region in which the goods were produced.

(3) in case the custom authorities have doubt with regard

to a certificate of origin, such authorities may require

additional proofs ensuring that the documents of

origin comply with customs legislation.

(4) The procedure referred to in paragraph (1) of this

article shall provide the conditions under which a

country is considered as the origin of goods, which

shall be applied in the following cases:

1- to implement the Customs Tariff, excluding the

measures referred to in Article 23(2) of this law; [and]

2- To implement State measures restricting trade in

particular goods.

Article 32 (Preferential origin)

The preferential conditions for determination of the origin of goods for

purposes of taking advantage from the preferential facilities [measures]

contained in international agreements, as well as the method of issuing

certificates of preferential origin, shall be arranged in a separate procedures.

Article 33(return of goods)

(1) Afghan or non-Afghan goods that have been released

for free circulation in the State, which, after having

Draft 2.1 Sept 29, 2004


[email protected]

- 23 -

been exported there from, are then brought back into

the customs territory of the State are referred to as

“returned goods.” Returned goods which have been

processed outside of Afghanistan shall be subject to

the conditions of the process of outward processing.

(2) Goods which within three years of export are returned

to the customs territory of the State for purposes of

release for free circulation, shall at the request of the

person concerned be exempt from import duty. The

General Directorate of Customs may extend this

period in light of [special] circumstances;

(3) When, prior to their exportation from the customs

territory of the State, the returned goods had been

released for free circulation at a favorable tariff

because of their use for a particular purpose,

exemption from duty under paragraph 1 shall be

granted only if they are to be re-imported for the same

purpose.

(4) Any import duty paid on goods when they were first

released for free circulation shall be credited against

the amount of import duty chargeable when the same

goods are returned.

Chapter7

Presentation of Goods at Customs

Article 34 (Entry and Exit of Goods)

(1) The time of entry or exit is considered to take place

when goods, cross the State border to enter or leave

the customs territory of the State.

(2) The driver of a commercial means of transport

entering or leaving the customs territory of the State,

Draft 2.1 Sept 29, 2004


[email protected]

- 24 -

must submit to the customs a manifest of the goods

carried on the means of transport before the following

time:

1- the captain of an aircraft or vessel, when the goods can

be removed from the aircraft or vessel; [or]

2- any other means of transport, when the vehicle enters

into the customs territory of the State.

(3) A Manifest of Goods need not contain details about

the goods of travelers who are themselves required to

make a declaration under Article 45 of this law.

(4) A “Manifest of Goods” shall contain information

regarding the nationality, flag, and crew of the means

of transport, as well as all the information necessary

for the identification of the cargo, as provided for in a

separate procedures.

(5) Goods brought into the customs territory of the State

shall, at the time of their entry, be subject to customs

supervision and control by the customs. Such goods

shall not be moved without the permission of the

customs.

(6) Goods shall remain under customs control and

supervision until determination and effectuation of

their final customs designation.

Article 35 (Place for Presentation of Goods)

General Directorate of Customs may specify a place for Presentation of

goods and their transfer to customs. The time for completing such transfer

of imported goods from the border customs house to the approved place, and

the routes permitted therefore, shall be provided in a separate procedures.

Article 36 (Transportation Obstacles to Presentation of Goods)

(1) When, by reason of unforeseeable circumstances or

force majeure, the owner of goods can not transfer the

Draft 2.1 Sept 29, 2004


[email protected]

- 25 -

goods to the location specified in Article 35 of this

law, the owner of goods shall be obliged to inform the

customs authority of the situation.

(2) Where the unforeseeable circumstances or force

majeure do not result in total loss of the goods, such

person is also obliged to inform the customs of the

precise location of the goods.

(3) When by reason of unforeseeable circumstances or

force majeure, an aircraft is forced to enter or land

temporarily in the customs territory of the State, the

captain of his representative, shall be obliged to

report the situation immediately to the Customs .

(4) The customs shall be obliged to take the measures

necessary to enable the customs supervision of goods

mentioned in this Article, and that they are

subsequently conveyed to a customs office or other

designated places.

Article 37 (Presentation of Air shipments at airport of final

destination)

(1) When goods are brought into the customs territory of

the State from another country by air, and are

consigned under cover of a single transport document

by the same mode of transport to another airport in

Afghanistan, they shall be presented at customs,

without delay, at the airport where they are unloaded.

(2) Specific provisions regarding customs control,

supervision and other customs executions at the time

of entry and exit for goods from the customs territory

of the State are laid down in a separate procedure.

Article 38 (presenting manifests to customs)

Draft 2.1 Sept 29, 2004


[email protected]

- 26 -

(1) Aircrafts carrying imported or exported goods fly in

air corridors (dahlez hawai) designated, in accordance

with the Law of Civil Aviation, and must land and

take off only from international airports approved for

international flights.

(2) The captain of aircraft carrying goods and destined to

leave, must present customs officer the customs

declaration or manifest of goods on board to be

exported from the customs territory of the State. The

customs must verify that the goods so indicated in the

manifest of declaration correspond to those on board

the aircraft.

Article 39 (Customs Supervision on Aircraft )

(1) Aircraft, cabin, flight crew, travelers, crew luggage,

traveler baggage, and transported goods, except as

provided in Article 37(1), are subject to customs

supervision at the first airport of arrival in

Afghanistan.

(2) An airport authorized for international traffic in

accordance with Civil Aviation Law, is subject to

customs supervision.

(3) The Captain of an aircraft must, as soon as the aircraft

lands at an authorized airport, submit to the customs

office a manifest of all goods carried on the aircraft,

except for goods mentioned in Article 34(3) of this

Law.

(4) The provisions of paragraphs (1), (2) and (3) of this

article, shall also be applicable whenever an aircraft is

departing to a destination outside the country.

Article 40 (Exemption from obligation to present a manifest)

Draft 2.1 Sept 29, 2004


[email protected]

- 27 -

The following shall not present a manifest to the customs :

1- aircraft flying from one airport to another in

Afghanistan unless they have any stops at an airport

outside Afghanistan or transport goods subject to the

customs control and supervision;

2- private aircraft for personal use which is not carrying

goods subject to customs control and supervision

Article 41 (Aircraft’s forced landing)

If, in cases of emergency or force majeure, an aircraft has to land at an

airport not authorized for receiving international air traffic, the captain of the

aircraft must, immediately after landing and stopping, inform the nearest

customs authority, which shall place the aircraft, cabin, flight crew, travelers

and goods under customs supervision.

Article 42 (Customs declaration for postal goods)

(1) All postal goods containing consignments for

commercial purposes as well as postal goods

containing consignments of an aggregate value, for

each consignment exceeding the threshold value of

Afs 5000, or other value as may be provided in the

relevant regulations, are subject to a customs

declaration.

(2) Postal goods shall be accepted and delivered between

a foreign post office and the State’s Post office under

customs supervision. In case of consignments by

small package freight shippers, the General

Directorate of Customs may authorize immediate

release of goods under a security and upon submitting

the relevant declaration for all goods imported within

a fixed period of time, as provided by the Procedure.

(3) Postal shipments shall remain under customs

supervision while customs requirements are

Draft 2.1 Sept 29, 2004


[email protected]

- 28 -

completed in the post office. The Postal and Parcel

Directorate of Customs shall designate post offices

where the customs requirements may be completed.

Article 43 (exemption from declaration)

The following postal consignments are not subject to preparation and

presentation of declaration:

1- postcards and letters containing personal messages only;

2- printed matters not liable for import duty;

3- all other consignments sent by letter or parcel post,

which have no commercial value.

Draft 2.1 Sept 29, 2004


[email protected]

- 29 -

Article 44 (Export shipments)

Pursuant to export provisions of this Law and international regulations, the

Directorate of Customs may prescribe restrictions and special conditions on

postal shipments sent abroad.

Article 45 (Customs control on tranvelers luggage)

(1) When entering or leaving Afghanistan, a traveler is

obliged to declare the relevant consignments to

customs, and show them upon request.

(2) Customs may inspect the goods for the purpose of

verifying the correspondence of the declaration

mentioned in paragraph 1 of this article with the

consignment.

(3) Goods carried by diplomatic couriers, and certified in

written by their relevant agencies shall not be subject

to the provisions of Articles 42 to 44 of this law.

Article 46 ( presentation of goods from the determined location

to customs) Goods which arrive at the place for Presentation of goods at customs shall

be presented, without delay, except for delay due to no fault of the person

presenting the goods. Any person who makes a presentation of goods at

customs shall provide within the time limit prescribed any required

declaration, documents, or information, and shall provide all necessary

assistance as may be requested by the customs .

Article 47 (Goods verification and taking of samples)

(1) During presentation of goods at customs, the Customs

may take a sample of the goods, to assign them a

tariff classification, or customs designation. The

taking of samples may also be made at the request of

the owner of goods or his agent.

(2) The importer, exporter or agent shall be entitled to be

present when samples are taken, and when necessary,

Draft 2.1 Sept 29, 2004


[email protected]

- 30 -

the customs may oblige them to be present [during

such period];

(3) The sample shall be examined in a place designated

and during the time prescribed by the General

Directorate of Customs; where the samples are not

destroyed during the examination, they will be

returned to the owner or his agent, otherwise the

Customs shall not be liable for the payment of

compensation.

(4) The owner or agent responsible for the goods shall be

responsible to pay the cost of transferring to the

examination sites, unpacking, weighing, repacking

and any other operation involved in the sampling and

exanimation process.

Article 48 (Submission of a Summary declaration)

(1) The responsible person for goods shall submit a

summary declaration within one hour after the

presentation of goods at customs. The customs may

allow an additional period for submitting the

declaration, until the first working day following the

day of presentation of goods at customs.

(2) The customs shall be obliged to retain the summary

declaration. Goods entered in the summary

declaration will be placed in temporary storage

pending the presentation of a completed declaration.

(3) If a completed customs declaration has been

submitted, in accordance with the relevant Procedure,

prior to the expiry of the period referred to in

paragraph (1) of this article, the owner of the goods or

his representative shall not be obliged to submit a

summary declaration.

(4) The owner of the goods or his representative and

travelers shall not be required to file a summary

Draft 2.1 Sept 29, 2004


[email protected]

- 31 -

declaration for goods described in article 42 of this

law, unless this would jeopardize customs supervision

of the goods.

Draft 2.1 Sept 29, 2004


[email protected]

- 32 -

Article 49 (unloading and transshipping at designated sites)

(1) Goods shall be unloaded or transshipped from the

means of transport carrying them at designated places

with the permission of the customs, except where

there is imminent danger necessitating the immediate

unloading of all or part of the goods. In the latter

case, the owner of goods or his agent shall

immediately inform the customs.

(2) The customs may at any time require goods to be

unloaded and unpacked in order to inspect the goods

and their means of transport. The person who

introduced the goods or his agent shall be entitled to

be present while the goods are examined.

(3) The customs are obliged to notify their intention to

proceed with the examination to the person

responsible or his agent. If within two hours there is

no reply, the customs may proceed with the

examination of goods in their absence.

CHAPTER 8

TEMPORARY STORAGE OF GOODS

Article 50 (Places of temporary storage)

(1) From the moment of acceptance of the summary

declaration and until the time of acceptance of the

customs declaration referred to in Article 3(23) of this

Law, such goods shall be considered as “goods in

temporary storage”. Goods in temporary storage shall

be stored in customs areas or any other place

determined by the customs.

Draft 2.1 Sept 29, 2004


[email protected]

- 33 -

(2) Good referred to in paragraph (1) shall not be subject

to any form of handling. The provisions of article 47

of this law and such forms of handling as are

designed to ensure their preservation in the original

state (without modifying their appearance or technical

characteristics) shall be an exception to this rule.

(3) The customs may require the owner of the goods or

his agent to provide security with a view to [ensuring]

payment of any customs debt and fulfillment of his

obligations provided for by this law.

Article 51 (Removing goods from temporary storage)

(1) If the summary declaration is not submitted within the

periods determined in accordance with Article 48, the

Director General of Customs shall, taking into

account Article 54(3) of this law, without delay take

all measures necessary, including, after providing

notice to person responsible for goods, for the

purpose of sale of, or assigning a customs

designation for, the goods left at customs, in

accordance with the relevant procedure.

(2) The customs may, at the expense of the owner of the

goods, transfer the goods mentioned in paragraph (1)

of this Article to a place which is under customs

supervision, and keep them there until a

determination is made concerning the sale or customs

designation of the goods.

Article 52 (Non-allowed Goods )

(1) When it shall be established that goods are smuggled,

according to the provisions of this law, customs, in

such cases may upon final decision by a responsible

authority, take necessary measures for sale or other

authorized action with respect to the goods.

Draft 2.1 Sept 29, 2004


[email protected]

- 34 -

(2) Goods that are prohibited in accordance with 53(2)

shall be seized by customs, and treated in accordance

with Paragraph (1) of this Article.

(3) Customs, upon request of the holder of a trademark or

patent or other proprietary rights in accordance with

the relevant procedures, may prohibit the release into

free circulation, and the exportation of goods,

provided that they are recognized in accordance with

applicable Law to be counterfeited or pirated goods.

Chapter 9

CUSTOMS DECLARATION

Article 53 (assigning a customs designation for non-afghan goods)

(1) Customs are obliged to assign a customs designation

for Non-Afghan goods presented at customs in

accordance with customs legislation.

(2) Customs may, for reasons of public morality, public

security, protection of environment, health and life of

humans, animals or plants, the protection of national

treasures possessing artistic, historic or archaeological

value or the protection of industrial and commercial

property and other state policies , may adopt

prohibitions or restrictions in accordance with

relevant legislative documents.

Article 54 (Time period for completing customs declaration)

(1) The declarant is obliged to complete customs

declaration within 5 days from the date on which the

summary declaration is submitted.

Draft 2.1 Sept 29, 2004


[email protected]

- 35 -

(2) Where circumstances so warrant the customs may set

a shorter period or authorize an extension of the

periods referred to in paragraph 1 of this Article.

(3) The temporary storage period shall be 30 days and

terminate at any time that duties, storage and other

obligations accrued under this law equal the value of

the goods. In no event shall the period be extended in

the absence of presenting justifying reasons, by the

responsible customs authority to the General

Directorate of Customs.

Article 55 (Declaration of the goods for a customs process)

(1) A request to place goods under an initial customs

process or for release of goods shall be made in the

customs declaration.

(2) The customs declaration made in accordance with the

requirements of customs in one of the following

means shall be acceptable:

1- In writing ; or

2- by an oral declaration

3- using data-processing techniques; or

4- any other act by which the person responsible for the

goods expresses his wish to place goods under a

Customs designation or process

(3) The customs declaration shall be accompanied by the

customs documents required in accordance with the

relevant procedure governing the related customs

designation or process.

Article 56 (Acceptance of the declaration)

(1) Declarations, which are prepared or submitted by the

person responsible for goods in compliance with the

Draft 2.1 Sept 29, 2004


[email protected]

- 36 -

conditions laid down in Article 55, shall be accepted

by the customs without delay, provided that the goods

to which they refer are available for customs

inspection.

(2) Where acceptance of a customs declaration requires

the fulfillment of additional obligations by persons,

such person shall sign it upon being required by

customs to do so.

Article 57 (Voluntary amendment or withdrawal of declarations)

(1) The declarant may amend one or more of the

particulars of the declation, in case of mistake, or to

make a change in the customs designation or process

of the goods, or to withdraw the customs declaration,

provided that the amendment or withdrawal shall not

apply to goods other than those originally covered.

(2) No amendment or withdrawal of a declaration shall

be permitted in the following circumstances:

1- during the period after the customs have informed the

declarant that they intend to examine the goods; [or]

2- if the customs have established that the declaration has

been prepared in violation of chapter 14 of this law.

Article 58 (Verification of the declaration)

The customs may verify any customs declarations and attached documents

and may require the declarants to present other documents, or examine the

goods and take samples for analysis or for detailed examination.

Article 59 (Composite Declaration)

The declarant may file a single declaration form covering two or more types

of his goods. In such case the particulars relating to each item shall be

deemed to constitute a separate declaration.

Draft 2.1 Sept 29, 2004


[email protected]

- 37 -

Article 60 (Partial control)

Where only parts of the goods covered by a declaration are examined or

sampled, the results of the partial examination or sampling shall be taken to

apply to all the goods covered by that declaration. The declarant may request

a further examination of the goods if he is not satisfied with the results

obtained.

Article 61 (The identification of the goods)

(1) The customs shall for the purpose of complying with

the procedure for assigning a customs designation or

process for the goods included in the declaration,

identify the goods when required and assure

themselves.

(2) Labeling or a seal which is affixed to goods under

customs supervision for the identification of the

goods, shall be removed or destroyed only by the

customs, or with their permission. The person

responsible for goods may remove or destroy such

labeling or seal in unforeseeable circumstances or

force majeure, provided that he proves the occurrence

of force majeure.

Article 62 (Release of goods)

(1) Where the goods are placed under the Customs

designation or process in accordance with this law,

the customs shall release the goods as soon as the

particulars in the declaration have been verified to

their satisfaction.

(2) Assigning their initial customs designation, or release

from any transit process of all goods covered by the

same declaration shall take place at the same time.

Draft 2.1 Sept 29, 2004


[email protected]

- 38 -

(3) Goods shall not be released unless a customs debt

due, penalties due, and any other obligations under

this law, have been paid or security is provided.

(4) Paragraph 3 shall not apply to amounts of the customs

debt not yet due for goods in the temporary

importation process.

Draft 2.1 Sept 29, 2004


[email protected]

- 39 -

Article 63 (Goods ineligible for release)

(1) Goods ineligible for release shall be goods in which:

1- it has not been possible to undertake or continue

examination within the period prescribed for reasons

attributable to the declarant; [or]

2- customs have not been presented the customs

documents [which must be presented] before the goods

may be placed under the required customs process; [or]

3- payments due for customs duty, or security, as the case

may be, have not been made or provided within 3 days

after being placed in a customs designation; [or]

4- are not removed from customs facilities within 10 days

after their release; [or]

5- have been the subject of termination of temporary

storage in accordance with Article 54(3)

6- Have been subject to prohibitions included in paragraph

(2) article 53 of this law, provisions of smuggling or

confiscation order by the competent authorities referred

to in this law.

(2) Customs in accordance with the relevant procedures

shall be authorized to impose additional storage

charges, seize or sale the goods referred to in

paragraph (1), provided that they make prior

notification to the person responsible for the goods or

his agent.

Article 64 (Customs Amendment or invalidation of declarations)

(1) Customs may amend or invalidate the declaration

after release of the goods where the designation was

made on the basis of incorrect or incomplete

information.

(2) In cases where the declarant provided the information

referred to in paragraph (1) of this Article, incorrectly

in violation of 166(2), the customs shall apply

sanctions provided for in articles 173-190, and assign

Draft 2.1 Sept 29, 2004


[email protected]

- 40 -

a new customs designation on the basis of the correct

and complete information.

Chapter 10

Customs Processes

Article 65 (Release of goods for free circulation)

(1) Non-Afghan goods shall be deemed Afghan goods

when released for free circulation.

(2) Release for free circulation shall be subject to

application of commercial policy measures,

completion of [all] requirements for importation of

goods, and the collection of the customs debt.

Article 66 (Conditional release of goods)

When goods are released at a favorable tariff, they shall remain under

customs supervision. This Customs supervision shall end [only] when the

goods are released for free circulation, or where the goods are exported,

abandoned to the state or destroyed. Use of the goods for the purposes other

than those laid down for the application of the favorable tariff is permitted

only subject to payment of the remaining duty due.

Article 67 ( classification of mixed goods)

When a consignment is made up of goods falling within different tariff

classifications, and drawing up the declaration for each tariff classification

would entail a waste of time or additional expenses disproportionate to the

import duty chargeable, the customs may, with the agreement of the

declarant, charge the highest level of import duty on the whole consignment

based on the tariff classification [of goods]. In such case the declarant shall

be responsible only for estimating the proportionate amount of each type of

goods in the consignment.

Draft 2.1 Sept 29, 2004


[email protected]

- 41 -

Article 68 (Loss of customs status as Afghan goods)

Goods released for free circulation shall lose their customs status as Afghan

goods when the declaration is invalidated in accordance with Article 64 of

this law.

Article 69 ([customs] processes with economic impacts)

(1) The term ‘customs processes with economic impacts’

means the following processes:

1- Customs warehousing;

2- Inward processing;

3- Processing under customs control;

4- Temporary importation;

5- Outward processing.

.

(2) ‘Goods in unaltered state’ means goods which have

undergone no form of inward processing.

Article 70 (conditions for granting an Authorization)

(1) The use of any customs processes with economic

impacts shall be conditional upon permission being

issued by the Ministry of Finance.

(2) The permission to use customs process with

economic impacts and the authorization [permit]

referred to in this law shall be granted to persons who

offer the necessary security and when the customs are

able to supervise the process.

(3) The conditions under which the process with

economic impact in question is used shall be set out

in the authorization.

(4) The holder of the authorization shall be obliged to

notify the customs of all factors arising after the

authorization was granted which influence its

continuation or contents.

Draft 2.1 Sept 29, 2004


[email protected]

- 42 -

Article 71 (Security)

The customs may make the placing of goods under a suspensive process

conditional upon the provision of security. The conditions concerning the

provision of security shall be provided in the relevant procedure.

Article 72 (Release from the processes with economic impacts)

(1) Customs processes with economic impact shall end

when a new customs designation is assigned either to

the goods placed under that process or to the

compensating /processed products related to those

goods.

(2) The customs shall take the measures necessary to

assign a new customs designation for goods of which

a suspensive process has not been implemented as

required by the provisions of this law.

Article 73 (Transfer of the rights and obligations)

The rights and obligations of the holder of an authorization for customs

processes with economic impact may, be transferred to other persons

provided that they undertake to comply with all associated conditions and

requirements in accordance with the relevant procedures.

Article 74 (The time for determining the customs debt)

(1) The amount of customs debt, for suspensive goods

shall be determined at the time of acceptance of the

relevant declaration.

(2) Suspensive goods may be subject to re-evaluation at

the time of release for free circulation, in accordance

with the relevant procedure.

(3) At the time of acceptance for the process of release

for free circulation or conditional release, suspensive

goods shall benefit from any favorable tariff that

Draft 2.1 Sept 29, 2004


[email protected]

- 43 -

would have applied to the goods at the time of placing

the goods in the suspensive process.

Draft 2.1 Sept 29, 2004


[email protected]

- 44 -

Article 75 (TRANSIT PROCESS)

(1) The transit process is the procedure applied to goods

that have entered Afghanistan and move through

Afghanistan to another country.

(2) The transit process shall be applied to goods placed

under a customs process, or other customs control or

supervision, and are moved from one point to another

within the customs territory of the State.

(3) The transit process shall not involve the assessment of

duties or application of commercial policy measures.

(4) The transit process may be used in combination with

another customs designation or process.

(5) The transit process may include such alternative

arrangements as established by relevant procedure

pursuant to international conventions and agreements.

(6) Where customs determine that non-Afghan goods are

in transit to a destination in Afghanistan, and have not

complied with the requirements of the transit process,

the related customs of the relevant customs house, in

addition to collecting the appropriate amount due

from the security, may seize the goods, and deal with

them in accordance with law

Article 76 (Release from the process of transit)

The transit process shall end in the condition mentioned in Article 72(2) of

this law or when the goods and the corresponding documents are produced

at the approved destination customs office in accordance with the relevant

procedure.

Article 77 (Transit via third countries)

Draft 2.1 Sept 29, 2004


[email protected]

- 45 -

The transit process shall apply to goods passing through a third country and

reentering Afghanistan without assigning a new customs designation, in

cases provided for by international agreement.

Article 78 (Transit Security)

(1) transit Security shall be provided in accordance with

Article 137 for insuring the payment of any customs

debt that is suspended in respect of transit goods.

The following shall be an exception:

1- carriage by air;

2- carriage by pipeline;

3- operations carried out by a railway company of the

State;

4- other cases as determined by the Ministry of Finance

(2) Goods in transit to a destination in Afghanistan

pursuant to Article 35 shall be covered by security in

the amount of 110% of the customs debt. The security

shall be provided by the person responsible for the

goods.

Article 79 (Exemptions from giving security)

(1) Any person satisfying the following conditions may,

subject to the limits of paragraph 2, obtain from the

customs a security waiver certificate waiving the

security requirements of Article 78 for transit goods:

1- who are established in Afghanistan;

2- who are continual users of the transit process;

3- whose financial situation is such that they can meet their

commitments;

4- who have not committed any violation of customs or

fiscal laws; and

5- Who, in accordance with the determined procedure,

undertake (promise) to pay, upon the first application in

writing by the customs, any sums due on account of

their transit operations.

Draft 2.1 Sept 29, 2004


[email protected]

- 46 -

(2) The security waiver granted in accordance with

paragraph (1) of this Article shall not apply to transit

operations involving the following goods:

1- Goods with a customs debt exceeding Afs. 200,000 or

such other amount as proposed by the Ministry of

Finance and approved by the Council of Ministers; [or]

2- Goods which present increased risks because of the

level of import duty applicable [to them] in Afghanistan.

(3) The General Directorate of Customs shall be

authorized to grant security waiver certificate. The

certificate shall be valid for a period of six months

and certified copies of the security waiver certificate

shall be issued to the relevant persons. The period

may become extended.

Article 80 (obligation of persons responsible for transit goods)

The owner of transit goods or his agent shall be obliged to present the goods

and the related customs documents intact, in accordance with procedures, at

the relevant customs office by the prescribed time limit to ensure

identification of the goods.

Article 81(Customs Warehousing)

(1) Goods shall be placed in warehouses approved by

customs for the purpose of storing them under

prescribed conditions, and that are under the

supervision of customs. The warehouses operated

directly by Customs responsible authorities, or by

warehouse keepers in a customs area are also

included in this provision.

(2) The customs warehousing process shall allow the

storage in customs warehouses of :

Draft 2.1 Sept 29, 2004


[email protected]

- 47 -

1- non-Afghan goods, without such goods being subject to

import duty or commercial policy measures;

2- Export Afghan goods, when customs legislation

requires that the goods be placed in a customs

warehouse.

(3) Upon the request of the declarant, the Ministry of

Finance may determine the cases in which the goods

referred to in paragraph 2 of this Article can be placed

under the customs warehousing process without being

stored in a customs warehouse.

Article 82 (Warehouse types)

A customs warehouse is established in the following forms:

1- Official customs warehouses established exclusively by the

Ministry of Finance.

2- Public customs warehouses which are established by individuals

and are open to all exporters and importers.

3- Private customs warehouses established by its owner only for his

own use.

Article 83 (warehouse keeper and his responsibilities)

The customs warehouse keeper shall be responsible for:

1- Except as provided in Article 89, preventing the

removal of goods from the customs warehouse which

are subject to customs supervision.

2- Implementing the conditions established by the customs

warehousing process, in accordance with the relevant

procedure.

3- Keeping records and other obligations specified in the

relevant procedure.

Article 84 (Approval (permit) for operating a customs warehouse)

Draft 2.1 Sept 29, 2004


[email protected]

- 48 -

(1) Approval for establishment of Customs warehouses

shall be issued by the Ministry of Finance, except for

official customs warehouses operated by customs.

(2) Conditions for granting authorization and the manner

for operations of warehouses shall be regulated in a

separate procedure.

(3) For public and private warehouses operated within

customs areas, on land leased for this purpose, no

demurrage charges shall be collected, and the area

leased will remain under the control of the warehouse

keeper. Duties on goods stored in such a warehouse

will be postponed until goods are placed under

customs process and shall be paid by the declarant

who declares the goods for a process involving

release of the goods from the customs area.

Article 85 (Transfer of rights and responsibilities)

The rights and obligations of a customs warehouse keeper may, with the

agreement of the authorized customs, be transferred to another person who is

eligible pursuant to the relevant procedure.

Article 86 (Distinctive cases)

(1) Where an economic need exists and customs

supervision is not adversely affected thereby, the

customs may allow the storage of the following goods

in customs warehouses:

1- Afghan goods other than those referred to in Article 81

(2) (2). In this case the conditions of the customs

warehousing process shall not be implemented on such

goods

2- Non-Afghan goods to be processed on the premises of a

customs warehouse under the inward processing process

or processing under customs control, and the conditions

Draft 2.1 Sept 29, 2004


[email protected]

- 49 -

provided for by those processes be complied with. The

relevant exceptions in this context shall be determined

in accordance with the related procedures.

(2) The warehouse keeper shall be obliged, on request of

the customs, to enter the goods referred to in

Paragraph 1, in the relevant records and lists in

accordance with Article 83 (3).

Article 87 (Time for deposits in warehouse)

(1) The goods may remain under the customs

warehousing process for a period up to twelve

months. The customs, on the declarant’s request, may

accept an extension up to 12 months.

(2) Where special circumstances so warrant, the customs

may set a shorter limit for the time provided in

paragraph (1).In this case until the end of such a time,

the declarant must assign the goods another customs

designation.

Article 88 (Handling of goods under customs warehousing Process)

(1) Goods under the customs warehouse process may

undergo different forms of handling intended to

preserve them, improve their appearance or

marketable quality, or prepare them for distribution or

resale. The list of the permitted handling operations

shall be provided by the Ministry of Finance in the

relevant procedures.

(2) The declarant shall be obliged to receive prior

authorization from customs for the forms of handling

operations provided for in paragraph 1 of this Article.

The customs shall stipulate the conditions under

which the handling operations may take place.

Article 89 (Temporary withdrawals from warehouse)

Draft 2.1 Sept 29, 2004


[email protected]

- 50 -

(1) When circumstances so warrant, goods placed under

the customs warehousing process may be temporarily

removed from the customs warehouse, provided that

such removal must be authorized in advance by the

customs.

(2) The conditions for such withdrawal shall be stipulated

in the authorization.

(3) The goods referred to in paragraph (1) of this article,

may undergo the forms of handling referred to in

Article 88 of this law.

Draft 2.1 Sept 29, 2004


[email protected]

- 51 -

Article 90 (Transfer of goods)

The customs may allow goods placed under the customs warehousing

process to be transferred from one customs warehouse to another.

Article 91 (Customs value of warehoused goods.)

(1) The cost of warehousing and of preserving goods

while they remain in the warehouse shall not be

included in the customs value stated by the declarant

if they are shown separately from the price actually

paid or payable for the goods.

(2) Where the goods mentioned in paragraph 1 of this

Article have undergone the usual forms of handling

within the meaning of Article 88, the type of the

goods, the customs value and the quantity for the

purpose of determining the amount of import duty

shall, at the request of the declarant, be those which

would be taken into account for the goods, at the date

referred to in Article 74 as if they had not undergone

changes due to such handling.

(3) Any exceptions to the changes [in valuation] under

paragraph 2 shall be provided for in the relevant

procedures.

Article 92 (inward processing)

The inward processing process shall apply to the following imported goods :

1- “suspensive goods” for export from the customs

territory of the State in the form of compensating

products;

2- Goods that are placed under a drawback system, and are

exported in the form of compensating products from the

customs territory of the state.

Draft 2.1 Sept 29, 2004


[email protected]

- 52 -

Article 93 (types of inward processing operations)

(1) “processing operations”: In connection with the

inward processing of goods shall mean:

- the working of goods, including erecting or assembling

them or fitting them to other goods;

- the processing of goods;

- the repair or restoration of goods; [and]

- the use of certain goods defined in the relevant

procedures, which are not to be found in the

compensating products but which allow or facilitate the

production of those products;

(2) “compensating products”: means all products

resulting from processing operations of goods,

excluding waste and scrap.

(3) “Rate of yield”: the quantity or percentage of

compensating products obtained from a given

quantity of goods as a result of the processing

operations.

Article 94 (Application for Approval of Inward Processing)

Approval (juaz) of the inward processing process shall be granted, upon

submission of a written application, by the Ministry of Finance in

accordance with the relevant procedure and under the following conditions:

1- The applicant shall be established in Afghanistan,

2- When the suspensive goods can be identified in the

compensating products, except as provided in Article 93

(1), 4.

3- When the process for inward processing best serves the

economic interests of the country.

Article 95 (Time period for exportation in inward processing)

Draft 2.1 Sept 29, 2004


[email protected]

- 53 -

The customs shall specify the period within which the compensating

products must have been exported, or could be assigned another customs

designation provided such period shall be sufficient to carry out the

processing operations and to otherwise prepare the compensating products

for a new customs designation.

The customs may grant an extension at the request of the holder of the

Approval.

Article 96 (rate of yield of inward processing)

(1) The customs shall set either the rate of yield of the

operation or the method of determining such rate

based on the actual circumstances in which the

processing operation shall be carried out.

(2) The standard rate of yield shall be determined in the

Approval, on the basis of information submitted in

the Application.

Article 97 (Release for free circulation from inward processing)

In case goods in the inward processing process, whether in an unaltered state

or as compensating products, are missing at the period provided in Article

95, they shall be deemed to have been released for free circulation and the

holder of an inward processing Approval shall be obliged to submit a

customs declaration for such missing goods and shall be liable for the

customs debt.

Article 98 (Compensating products of inward processing)

(1) Compensating products that are re-imported after

being exported are subject to customs duty.

(2) The customs debt on goods mentioned in paragraph

one shall, at the request of the importer, be calculated

in accordance with Article 97.

Draft 2.1 Sept 29, 2004


[email protected]

- 54 -

Article 99 (Customs Duties on Compensating Products of inward

processing)

(1) The compensating products shall be dutiable at the

same rate as identical imported goods;

(2) In case a favorable tariff is applied by virtue of the

intended use of the identical imported goods, the

same favorable tariff shall also be applicable on

compensating products.

Draft 2.1 Sept 29, 2004


[email protected]

- 55 -

(3) In case the identical goods imported in accordance

with article 27 of this law become duty free, the

compensating products shall also be exempted from

paying duty.

(4) The Ministry of Finance may designate the duty rate

for compensating products in those situations where

the duty rate on a compensating product would be

less than the duty rate on the related suspensive

goods.

Article 100 (compensating products of inward processing after

outward processing)

Some or all of the compensating products or goods in unaltered state may be

temporarily exported for further processing in a foreign country if the

customs authority so authorizes in accordance with the provisions of Articles

116-121 and the relevant procedures.

Article 101 (Drawback cases)

(1) An Approval under Article 94 may authorize use of

the drawback system, except for goods the

importation of which is subject to quantitative import

restrictions.

(2) No drawback amount will be refunded in excess of

duties actually paid in accordance with the drawback

system.

Article 102 (Drawback declaration)

The customs declaration shall indicate the use of drawback system and

attach a copy of the Approval granted under Article 94.

Article 103 (Temporary exportations pursuant to drawbacks)

Draft 2.1 Sept 29, 2004


[email protected]

- 56 -

Temporary exportation of compensating products carried out as provided for

in Article 100 of this law shall be subject to the provision of Article 104 of

this law where such products are not re-imported into Afghanistan within the

period prescribed.

Article 104(Drawback refunds)

(1) The import duty paid on the compensating products

shall be refunded to the holder of the Approval

described in Article 102 when they are exported,

provided that all conditions for use of the process

have been fulfilled.

(2) The drawback refund must be claimed within one

year, unless a shorter period is provided in the

Approval. If the goods have not been exported by the

time of the expiration of the drawback refund period,

they shall be deemed to be goods released for free

circulation.

Article 105 (process under the customs control)

The process for processing under customs control allows suspensive goods

to be processed as described in Article 93 (1), without payment of duty or

application of commercial policy measures, provided duty is paid on the

compensating products when they are released for free circulation at the rate

for identical imported goods.

Article 106 (Approval for processing under customs control)

Approval for processing under customs control shall be granted by the

ministry of finance upon submission of a written application by the

applicant, in accordance with the relevant procedures under the following

conditions:

1- The applicant must be established in Afghanistan;

2- Where the suspensive goods can be identified in the

compensating products;

3- where the goods cannot be economically restored after

processing to their description or state as it was when

they were placed under the process;

Draft 2.1 Sept 29, 2004


[email protected]

- 57 -

4- when usage of the process best serves the economic

interests of the country

Draft 2.1 Sept 29, 2004


[email protected]

- 58 -

Article 107 (Approval contents for processing under customs control)

The Approval for processing under customs control shall contain:

1- Satisfaction of the conditions stated in Article 106 of

this law;

2- the standard rate of yield as described in Article 96 of

this law;

3- The date by which the compensating products shall be

assigned a new customs designation.

Article 108 (Debt amount if process is not completed)

For goods in unaltered state or compensating products that are at an

intermediate stage of processing, the amount of the debt shall be determined

as if these goods had been presented for free circulation at the time of

acceptance of declaration for placing the goods under the process for

processing under customs control.

Article 109 (import of compensating products of processing under

cutoms control)

(1) Compensating products are dutiable at the same rate

or favorable tariff as would be applicable to identical

imported goods

(2) Commercial policy measures that would otherwise

apply to identical imported goods will not be applied

to Compensating products.

Article 110 (The temporary importation process)

suspensive goods intended for export which are assigned a temporary

importation process, shall be either totally or partially relieved from import

duty and commercial policy measures, provided they undergo no change,

except for normal depreciation, while in the customs territory of the State.

Draft 2.1 Sept 29, 2004


[email protected]

- 59 -

Article 111 (Approval for temporary importation)

(1) Approval for temporary importation shall be granted

in accordance with the relevant procedures by the

Ministry of Finance.

(2) The customs declaration shall indicate if the

temporary importation process is being used, and

shall attach a copy of any Approval granted under

paragraph (1) of this Article.

Article 112(conditions for approval for temporary importation)

(1) The temporary importation process may be used

[only] for suspensive goods that:

1- May be easily identified,

The situations in which the absence of identification

measures in view of the nature of the goods or of the

operations, is not liable to give rise to any abuse of the

process, shall be excepted from this provision.

2- Will remain under the temporary importation process

not in excess of 12 months, unless extended up to an

additional 12 months for good cause.

(2) The customs may limit the period within which the

temporarily imported goods must be exported. Such

period must be sufficient to accomplish the intended

purpose of the temporary importation process. The

declarant is responsible for submitting a declaration

for a new customs process or designation, before the

expiration of the designated period, and in case of any

violation of the other terms of the approval.

(3) In a special case where an economic need exists, upon

the proposal of the Ministry of Finance, the Council

of Ministers may prescribe a period up to 6 years for

goods to remain in temporary importation.

Draft 2.1 Sept 29, 2004


[email protected]

- 60 -

(4) Temporarily imported goods shall remain non-

Afghan goods until placed into another customs

process.

Article 113 (Special conditions in temporary importation process)

(1) The temporary importation process with total relief

from import duty shall be used for goods :

1- for which, at the end of the temporary importation

period, there would be no fair anticipated market for the

goods in Afghanistan

2- equipment that temporarily replaces goods exported for

repair;

3- Which are “tools of trade” (in accordance with the

relevant procedure) of a skilled worker including

musical, artistic and, sporting equipment.

(2) Use of the temporary importation process with partial

relief from import duty may be granted to goods

which do not fulfill the conditions mentioned in


(3) The relevant procedures may exclude categories of

goods from the temporary importation process.

Article 114 (The duty amount payable for goods under the

temporary importation process with partial relief)

(1) Goods placed under the temporary importation

process with partial relief from import duty shall be

charged an import duty, for each month or fraction of

a month, of 3% of the duty which would have been

payable on the said goods had they been released for

free circulation on the date on which they were placed

under the temporary importation process.

Draft 2.1 Sept 29, 2004


[email protected]

- 61 -

(2) The total amount of import duty to be charged under

paragraph (1) of this Article shall in no event exceed

the amount which would have been charged if the

goods concerned had been released for free

circulation on the date on which they were placed

under the temporary importation process.

(3) Goods mentioned in Paragraph (1) will be treated as

non-Afghan goods until the duties and any other

customs debt is paid in full

Article 115 (Change of customs designation of temporarily imported

goods)

(1) Suspensive goods under the temporary importation

process may be assigned another customs designation

if a new customs declaration is filed prior to the

expiration of the temporary period.

(2) In case goods under a temporary importation process

are given a new customs designation, the amount of

payments made pursuant to Article 114 shall be

deducted from the customs debt.

(3) In case of sale or other transfer of goods, the holder of

the approval shall be liable to pay the amount of

import duty due under Article 114 or the duty due

under any new customs designation.

Article 116 (outward processing)

Afghan goods under the outward processing process which are called

temporarily exported goods may be temporarily exported for

processing. The returned goods resulting from those operations may be

released for free circulation in the customs territory of the State with a

reduction of import duty.

Article 117 (Application for the Approval of Outward Processing)

Draft 2.1 Sept 29, 2004


[email protected]

- 62 -

The approval for outward processing is granted by the Ministry of Finance

upon application by the applicant, in accordance with the relevant

procedures, under the following conditions:

1- to persons established in Afghanistan;

2- If it is possible to certify that the compensating products

have resulted from processing of the temporarily

exported goods. Exceptions to this rule shall be

provided in the relevant procedures;

3- When the process best serves the economic interests of

the country, and the promotion of exports.

4- When the outward processing operation will result in

compensating products that include non-Afghan goods,

the Approval should certify that the use of the process

will promote the sale of Afghan goods without

disproportionately damaging the economic interests of

Afghan producers of products identical or similar to the

imported compensating products.

5- Temporary exportation of Afghan goods shall be subject

to any requirements for the export of Afghan goods

from the customs territory of the State.

6- Drawback goods, while under the process for outward

processing, shall not be eligible for the refund provided

under Article 104.

7- Non-Afghan goods released in accordance with Article

66, and are placed in the process of outward processing,

may retain their favorable tariff treatment, as long as the

conditions for granting such treatment continue to

apply.

8- The period for the temporary exportation process shall

be [up to] 12 months, and may be extended up to an

additional 12 months for justifiable cause.

Article 118 (contents of outward processing approval)

The approval for outward processing shall specify:

1- The date by which the compensating products must be

re-imported, taking into account the time required to

carry out the processing operations.

Draft 2.1 Sept 29, 2004


[email protected]

- 63 -

2- The standard rate of yield.

3- The value of the temporarily exported goods, calculated

as of the date the Application is made.

Article 119 (import duty for compensating products of the outward

processing)

(1) The import duty on compensating products under the

process for outward processing shall be imposed on

the value added to the temporarily exported goods,

which shall be calculated in accordance with Article

24 of this Law. If the added value is less than 5% of

the value of the goods, no duty will be charged.

(2) The import duty on the compensating products shall

be assessed at the tariff rate applicable to its tariff

classification.

Article 120 (Goods repaired without charge in the outward

processing)

(1) When the purpose of the processing operations is the

repair of the temporary exported goods, the

compensating products shall be released for free

circulation with a total exemption from import duty,

when it is established to the satisfaction of the

customs that the goods were repaired free of charge,

either because of a contractual or statutory obligation

arising from a guarantee or because of a

manufacturing defect.

(2) Paragraph 1 of this Article shall not apply where the

customs debt took account of the defect at the time

when the goods in question were first released for

free circulation.

(3) For goods mentioned in Paragraph (2) of this Article,

and for goods repaired at expense, adequate

Draft 2.1 Sept 29, 2004


[email protected]

- 64 -

documentation shall be submitted concerning the cost

[of the repair] for purposes of determining the added

value.

Draft 2.1 Sept 29, 2004


[email protected]

- 65 -

Article 121 (Transfer of rights of the outward processing approval)

Rights of the holder of the Approval under this chapter may be transferred to

any other person established in Afghanistan and fulfilling the conditions .

Article 122 (Export process for Afghan goods)

(1) Afghan goods leaving the customs territory of the

State shall, by means of an export customs

declaration, be placed in the export process at the

competent customs office. The border customs office

shall supervise the exit of exported goods from the

customs territory,

(2) Goods provided for in Paragraph (1) of this Article

may obtain the permission for release for export

provided the goods are in the same condition as when

the declaration was accepted.

Article 123 ( exportation of Non-Afghan goods)

The export of non-Afghan goods shall be carried out under customs

supervision but without submission of a new customs declaration or

otherwise being subject to the export process.

Chapter 11

Free zones and free warehouses

Article 124 (The meaning of customs duty free zones)

Duty free zones, free warehouses and duty free shops shall be a separate

part of the customs territory of the State , in which non-Afghan goods are

considered, for purposes of import duty and commercial policy measures, as

not being on Afghan customs territory.

Draft 2.1 Sept 29, 2004


[email protected]

- 66 -

Afghan goods may enter such areas in accordance with the relevant

procedure.

Draft 2.1 Sept 29, 2004


[email protected]

- 67 -

Article 125 (Free zones designation)

(1) The Ministry of Finance shall be authorized to

designate parts of the customs territory of the State as

free zones and approve construction of any building

in a free zone.

(2) The geographical boundaries and the entry and exit

points of each free zone and free warehouse shall be

determined exactly by the Ministry of Finance. The

holder of approval is obliged to wall off the related

zone or warehouse.

(3) The Ministry of Finance may authorize opening of

duty free shops in the customs territory of the State

for the sale of goods with exemption from import

duty. The method of using free duty shops shall be

regulated in the relevant procedures.

Article 126 (Customs supervision in free zones)

(1) Free zones, duty free shops, and free warehouses, and

their borders and entry and exit points shall be subject

to customs supervision and control.

(2) Persons and means of transport entering or leaving a

free zone or free warehouse shall be subjected to a

customs inspection.

(3) Persons who do not provide the security required by

Customs legislation can not use free zones or free

warehouses.

(4) When goods enter or leave a free zone or free

warehouse, a copy of the transport document shall

accompany the goods and be provided to the customs.

Draft 2.1 Sept 29, 2004


[email protected]

- 68 -

Article 127(conditions for entrance and exit of goods)

(1) Prohibited goods and goods that pose a threat to

public safety or health shall not be admitted to duty

free zones, free warehouses, and free shops.

(2) Goods entering and exiting a duty free zone, free

warehouse, or free shop shall first be presented to the

customs, but the person responsible for goods need

not accompany them by a customs declaration unless

the goods are placed into a customs process. The

value of goods placed into a customs process shall be

calculated in accordance with Article 24 of this law.

(3) When goods enter a duty free zone, free warehouse,

or free shop from another part of the customs territory

of the State, Customs shall release the goods from a

previous customs process, and place Afghan goods

into the export process, unless otherwise provided in

customs legislation:

(4) The Customs debt on Afghan goods exiting the free

zone free warehouse, or duty free shop into another

part of the customs territory of the State shall be

calculated in accordance with Article 119.

(5) Goods may exit a duty free zone, free warehouse, or

free shop for export from the customs territory of the

State in accordance with the relevant procedures.

Article 128 (Customs Status of Goods in duty free zones)

(1) The customs may provide, on request of the person

responsible for goods, a certificate stating the customs

status of goods placed in a duty free zone, free

warehouse, or free shop.

Draft 2.1 Sept 29, 2004


[email protected]

- 69 -

(2) If the certificate, or other documents that prove the

customs status of the goods, cannot be presented, the

goods shall be considered to be Afghan goods, for the

purposes of export from the customs territory of the

State and Non-Afghan goods in case of entry into

another part of the customs territory of the State.

Article129 (Time limits)

There shall be no limit to the length of time goods may remain in free zones

free warehouses, or duty free shops, unless otherwise provided in the

relevant procedures.

Article 130 (authorized activities)

(1) Carrying out any industrial, commercial, or service

activity shall, under the conditions laid down in

Customs Legislation, be authorized in a free zone,

warehouse or duty free shop without complying with

the provision of Article 88.

(2) All enforced [National] laws, including those for the

protection of patents, trademarks, and copyright are

applicable to free zones.

(3) The customs may impose necessary [prohibitions or]

restrictions on the activities referred to in paragraph

(1) of the Article, having regard to the nature of the

goods concerned or to the needs of customs

supervision.

Article 131 (Approved registers)

All persons engaged in storing goods, or carrying on any activity under

Article 130(1), in a duty free zone, free warehouse, or free shop, shall enter

the goods in the [stock] records when received, and maintain the records in

accordance with the orders of customs.

Draft 2.1 Sept 29, 2004


[email protected]

- 70 -

Article 132(tariff on consumed and missing goods)

(1) Goods consumed for the daily needs or for

maintaining or otherwise supporting the purposes of

free zones, as provided in the relevant procedures,

shall be regarded to be released for free circulation

and shall be subject to payment of customs duty.

(2) Where goods disappear and when their disappearance

cannot be explained to the satisfaction of the customs,

the goods shall be regarded as having been consumed

in the free zone, free warehouse, or free shop and

Paragraph (1) of this Article shall be apply.

Article 133 (abandonment or destruction of goods in free zones)

The abandonment, or destruction, under Article 134, of Non-Afghan goods

placed in a free zone or free warehouse while they remain in a duty free

zone, free warehouse or free shop may be designated.

Chapter 12

Customs designations

Article 134 (Destruction or abandonment of goods)

(1) A destruction or abandonment designation shall be

made as described in the relevant procedures. The

declarant, or any person responsible for the goods, are

obliged to provide a customs declaration requesting

the relevant designation.

(2) The destruction or abandonment designation shall be

denied if it would entail an expense for the State.

Draft 2.1 Sept 29, 2004


[email protected]

- 71 -

Article 135 (Destruction of goods)

(1) The destruction designation shall be carried out by

prior notification to the customs. The notification

shall state with specificity the goods to be destroyed,

the time, the place, the means of destruction, and the

reason for destruction.

(2) The Customs may supervise the destruction process

and require presentation by the person responsible for

the goods of related customs documents and a copy of

the notification mentioned in Paragraph (1) of this

Article.

(3) Any waste or scrap resulting from such destruction

shall retain the status of non-Afghan goods and shall

remain under customs control until such time as it is

released to another customs designation or process.

Article 136(proceeds from abandoned goods)

Proceeds from the sale or transfer [disposal] of goods designated as

abandoned to the state shall be deposited to the relevant account in

accordance with the procedure for payment of customs debts. The Director

General of Customs may provide for transfer of abandoned goods to a state

institution or administrations when the cost of disposal does not suffice the

relevant expenses.

Chapter 13

CUSTOMS DEBT

Article 137 (Form of security)

(1) Unless otherwise provided by the relevant

procedures, security required under this law for

Draft 2.1 Sept 29, 2004


[email protected]

- 72 -

payment of a customs debt shall be provided, at the

choice of the customs debtor by the means of cash

deposit or a guarantee by a reliable person.

(2) If the customs are not sure that the customs debt

mentioned in paragraph (1) of this Article is to be

paid within the prescribed period, they may submit an

appropriate proposal to the relevant authority

justifying the provision of a security.

(3) The mentioned authority of paragraph (2) of this

Article may order a customs debtor to provide

security necessary for satisfying the customs debt.

Article 138 (the limit of a single security for multiple operations)

The customs may allow a single security to be provided to guaranty customs

debt for two or more operations.

Article 139 (The securities amount)

(1) Customs can fix the amount of security as following:

1- Unless otherwise provided in customs legislation,

according to the precise amount of the customs debt in

question where that amount may be established with

certainty at the time when the security [is required],

2- Where no precise or other fixed amount can be

determined, according to the maximum amount of the

customs debt estimated by customs.

(2) If the security provided for in Article 138 is required

for customs debts which may vary in amount over

time, it shall be set at a level sufficient to enable the

customs debts in question to be covered at all times.

Article 140 (Cash deposits)

Draft 2.1 Sept 29, 2004


[email protected]

- 73 -

A cash deposit shall be made in Afghan currency. The following shall also

be deemed a cash deposit:

1- Submission of a check, the payment of which is

guaranteed by the institution on which it is drawn, in

accordance with the relevant Rule.

2- Submission of any other financial instrument accepted

by the customs as a means of payment.

Article 141 (Guarantor)

The guarantor:

1- Must be a person established in Afghanistan, unless

provided otherwise in the international agreements to

which Afghanistan is a party.

2- Shall provide a guarantee, to pay the [unpaid] secured

amount of a customs debt in a form satisfactory to

customs.

3- Shall provide a guarantee that can be maintained until a

specific time, as may be determined by customs.

Article 142 (Other kinds of security)

The customs may accept other kinds of security, provided that they can

provide equivalent assurance that the customs debt will be paid.

Article 143 (Additional securities)

When the the security provided is not deemed certain or sufficient to ensure,

payment of the customs debt within the prescribed period, the customs shall

require the customs debtor to either provide additional security, or at the

customs debtor’s option, to replace the original security.

Article144 (Release of Security)

Draft 2.1 Sept 29, 2004


[email protected]

- 74 -

(1) When the customs debt has been extinguished in part,

unless the amount is insufficient to justify such

action, a part of the cash deposit shall be repaid to the

customs debtor upon a request by the debtor.

(2) When a secured customs debt is extinguished, the non

cash security [guarantee] shall be released and the

cash deposit returned without delay.

Article 145 (Lawful activities which cause customs debt)

(1) A customs duty on lawful importation or exportation

of goods may be incurred when goods have been

released for free circulation in accordance with this

law or by the filing of an accepted customs

declaration for:

1- the release for free circulation of goods liable to import

duty in accordance with Article 65(2) of this law;

2- the placing of goods under the temporary importation

process with partial relief from import duty;

3- the placing of goods in conditional release of goods

under customs supervision;

4- the placing of goods in the export process;

5- placing of goods in any other customs process or

designation involving payment of duty (mahsool),

charges (haq ul zamat), dues (awarez), penalties

(jerima), or other monetary obligations (eltezamat e

puli)

(2) A customs debt shall be due after customs notifies the

customs debtor, whether upon acceptance of the

declaration, or assessment of penalties in accordance

with this law.

Article 146 (Unlawful activities causing a customs debt)

Draft 2.1 Sept 29, 2004


[email protected]

- 75 -

A customs debt with respect to unlawful activities shall be incurred by

violation of persons of Articles 166 (2) and 170.

Article 147 (Customs debt on removal of goods from Supervision

without permission)

A customs debt shall also be incurred on goods removed from customs

supervision without permission. And, the customs debtor shall be:

1- the person who removed the goods from customs

supervision without permission,

2- any persons who participated in such removal and who

had prior awareness about the matter.

3- any persons who acquired or held the goods subject to

customs supervision or control and who were aware at

the time of acquiring or receiving the goods that they

had been removed from customs supervision.

Article 148 (Non occurrence of Debt)

No customs debt shall be deemed to be incurred [by a person] in respect of

goods under customs supervision that were:

1- lost due to force majeure;

2- placed in a destruction or abandonment designation

under Article 134 of this law;

3- lost due to evaporation or other natural process; or

4- Proven to be out of the control of the person when they

were the subject of Article 146 and 147 of this law.

Article 149 (resposibility of Partnerships)

Where a partnership has guaranteed a customs debt, the [general] partners

shall be jointly and severally liable for such debt. The penalty portion of the

debt shall be an axception from this rule.

Article150 (date of determining customs debt)

Draft 2.1 Sept 29, 2004


[email protected]

- 76 -

Where it is not possible to determine precisely when the customs debt is

incurred due to the fault of the declarant, the highest rate of customs duty

applicable during the period in question shall be applied.

Article 151 (entry of debt into accounts)

(1) The Customs duty shall be calculated by customs

simultaneously as a customs declaration is accepted

which entails payment of duty. If additional

information is required by customs to determine the

valuation of goods, customs shall calculate the

customs duty no later than 48 hours after the customs

declarations is accepted, or for such other period of

time as may be fixed in the Procedure (tarzulamal)

for [customs] valuation of goods. The amount of the

customs duty shall be entered into the accounts

without delay after it has been calculated,

(2) Unless otherwise provided for in this law and its

procedures, the customs duty must be calculated and

entered prior to the release of the goods for free

circulation, or for another process that entails

payment of customs duty, in accordance with Article

62.

(3) A customs debt incurred after the goods have been

placed under a customs process shall be entered in the

accounts within 48 hours after customs has

information sufficient to calculate the customs debt

and determine the debtor.

(4) The customs officials shall adequately explain any

delays in making the entry of a customs debt.

Article 152 (Differences in account entries)

Draft 2.1 Sept 29, 2004


[email protected]

- 77 -

When a customs debt entered in the accounts is less than the amount legally

owed, the customs are obliged to enter the correct amount in accordance

with article 151, within 48 hours of the time customs become aware of the

situation.

Article 153 (Notification about debt entry)

(1) Customs officials are obliged to notify the amount of

customs duty to the customs debtor at the time it has

been entered in the accounts in accordance with the

relevant procedures. The notification shall take place

only where the amount stated in the customs

declaration is different from the amount determined

by customs.

(2) Re-determining the amount of customs debt shall not

be valid after a period of 3 years.

Article 154 (situations for Settling and Extinquishing of

customs debts)

A customs debt shall be settled or extinguished:

1- by payment in full in accordance with Articles 154 to

158 of this law;

2- by remission or refund in accordance with articles 159

to 163 of this law;

3- by withdrawal or invalidation of a customs declaration

entailing the obligation to pay duty, in accordance with

Article 57 or 64;

4- if the goods are confiscated, or destroyed on the

instructions of the customs; [and]

5- In circumstances described by Article 148 ( paragraphs

1, 2 or 3).

Article 155 (payment Term for customs debt)

Draft 2.1 Sept 29, 2004


[email protected]

- 78 -

(1) A customs debt notified in accordance with Article

153 shall be paid by the customs debtor in accordance

with the following term:

1- Within the term prescribed in the notification. Article

156 shall be an exception to this provision.

2- An extension shall be granted automatically where the

customs debtor does not receive the notification in the

prescribed period.

(2) The customs at the request of the customs debtor may

also grant an extension, taking into account Article

152 of this law. The extended time limit in any case

shall not exceed 10 days.

Article 156 (Deferral of debt Payment)

(1) The Ministry of Finance may provide for in a separate

procedure to allow deferral of payment of all or part

of a customs debt, on condition that the customs

debtor provides security and the period of deferral

without charge shall not exceed 30 days. Where

several customs debts are aggregated over a specified

time period the delay in payment shall not exceed an

average of 30 days.

(2) Customs may collect a charge (haq ul zamat) for

providing the service of postponement of payment of

.01% of the deferred amount per day, or such other

amount as is fixed by the relevant procedures.

(3) The amount of charge (haq ul zamat) mentioned in

para 2 shall be determined by the Ministry of Finance

so as to be comparable to similar charges in the

domestic money or financial market.

Article 157 (manner of payment)

Draft 2.1 Sept 29, 2004


[email protected]

- 79 -

(1) A person other than the customs debtor may pay the

customs debt.

(2) Payment shall be made by bank transfer, or by other

instrument provided (darj) in customs legislation, or

in cash if the payer is a person described in Article 45

of this law or identified by customs.

Article 158 (Non payment of debt within the prescribed term)

(1) The customs shall be obliged to take all actions

permitted by law to secure the payment of a customs

debt that is overdue.

(2) The registered movable and immovable property of a

customs debtor who fails to make timely payment of

the customs debt shall be under security (taht e

tazmin) of customs. Information on the security may

be provided to any registry of property, or banks by

customs. The security shall remain in effect until the

customs debt is paid.

(3) Customs may, in accordance with law, collect a

customs debt as a preferred creditor from a third party

that has obligations to the customs debtor.

(4) Interest shall be charged on overdue customs debts in

accordance with Article 156 of this law.

Draft 2.1 Sept 29, 2004


[email protected]

- 80 -

Article 159 ( refund or remission of an erroneous entry)

(1) A Customs debt shall be refunded or remitted if the

amount paid or entered into the accounts is proved to

be in excess of the amount legally owed by the

customs debtor.

(2) Refunding or remittance mentioned in paragraph (1)

of this Article may take place upon withdrawal or

submission of an amended custom declaration

pursuant to Article 57 of this law within a period of

three years from the date on which the debt was

notified.

(3) Customs shall be obliged to refund or remit the

customs debt in the situations mentioned in

paragraphs (1) and (2) of this Article.

Article 160 (remission or refund for defective goods)

(1) Import duty of the defective goods, which have been

damaged prior to release or are not compatible with

the importation contract, and have been rejected by

the importer, shall be refunded or remitted if:

1- the goods have not been used, except for such initial use

as may have been necessary to establish that they are

defective; [and]

2- The goods are exported, or placed in a process or

designation that does not entail payment of customs

duty.

(2) Goods mentioned in paragraph (1) of this Article

may be exported as non-Afghan goods from the

customs territory of the country.

(3) Import duty shall be refunded or remitted for the

reasons set out in paragraph (1) upon submission of

Draft 2.1 Sept 29, 2004


[email protected]

- 81 -

an application by the debtor within 12 months from

the date of notification.

(4) Customs duty may be refunded in accordance with

Article 104 of this law.

Article161 (Limit of the amounts to be refunded)

Customs duties, except those collected under Article 45 of this law, shall be

refunded only if the amount to be refunded exceeds Afs 1000 or other

amount fixed in the relevant procedures.

Article162 (Interest on refunds)

No refund under articles 159 or 163, shall include payment of interest for the

period prior to the refund decision. Interest, in accordance with Article 156,

shall be paid to the customs debtor if the decision to grant a refund is not

implemented within one month from the date of the refund decision.

Article 163 (Erroneous refunds)

Customs debt refunded in error shall be re-paid by the customs debtor after

notification of the error. Any interest related to the amount of refund under

Article 162 shall also be included in this provision.

Chapter 14

Customs Violations and Penalties

Article 164 (Customs Police Administration)

(1) For the purpose of detecting violations of the

provisions of this law and violation of the Anti-

Smuggling Law and for arresting the relevant

suspects throughout the Customs Territory of the

Draft 2.1 Sept 29, 2004


[email protected]

- 82 -

State, Customs Police Administration shall be created

jointly by the Ministry of Finance and the Ministry of

the Interior.

(2) Customs Police officials shall be part of the

organization of the Ministry of the Interior. The

Ministry of the Interior shall be responsible for:

1- Approval, appointment, and dismissal of customs police

on the basis of the recommendation of the Ministry of

Finance.

2- Providing [the Customs Police with] salaries and any

other incentives as provided by law

3- Recruitment of Customs police candidates, and

maintaining their records [personnel files].

4- Providing for training of Customs Police on methods of

police operations

5- Providing appropriate uniforms and other equipment in

accordance with the duties they perform, as agreed with

the Ministry of Finance.

(3) The Ministry of Finance as the agency responsible for

directing and managing the work of the Customs

police shall have the following duties and authorities:

1- Determining the duties and scope of authority of

customs police and determining their locations of work.

2- Providing for training of Customs Police on related

administrative procedures and customs legislation.

3- Recommending [to the Ministry of the Interior ]

remunerations and punishments for customs police and

other personnel affairs of customs police, taking into

account the hierarchy.

(4) The Ministry of Interior and the Ministry of Finance

may jointly provide additional inter-ministerial

guidelines implementing paragraph (2) of this Article.

.

Draft 2.1 Sept 29, 2004


[email protected]

- 83 -

(5) The Ministry of Finance may, as required, approve

and provide separate procedures implementing

paragraph (3) of this article.

(6) paragraph (2) of this Article shall be effective for

three year period after the date of enforcement of this

law. The Ministries of Finance and Interior may

submit a joint proposal for the extension (tamdid),

amendment or deletion of this provision to the

Council of Ministers as needed. The approval of the

council of ministers shall be regarded effective in this

regard.

(7) Customs police shall be obliged to perform their

assigned duties in accordance with this law, the anti

smuggling law, and other guidelines and procedures

under the sole authority of the Ministry of Finance.

Draft 2.1 Sept 29, 2004


[email protected]

- 84 -

Article 165 (customs violations)

Violations of customs law and other customs legislation shall be of the

following two types:

1- Administrative violations; which are violations from all

the provisions of this law, except article 170 of this law.

2- Smuggling of goods, in accordance with chapter 14 of

this law.

Article 166 (Administrative Violations and sanctions)

Administrative violations shall be classified in [one of] the following three

classes:

(1) class one violations are as follows:

1- Delay

For delays in violation of Articles 36(2), 39(3), 51(1),

54(1), 80, 87, 95, 112, 118, the penalty imposed on the

committer shall be 0.01% of the tariff for each day, or

the proportionate amount for each part of a day, or such

other rate as may be, as needed, established by the

Ministry of Finance taking into account the conditions.

2- Misrepresentation

Providing information about quality, quantity, value, or

origin that is incomplete or inaccurate in violation of

Article 45(1), 48(1), 64(1), 80, 83. Differences in

quantity or value that are smaller than 5% of the

quantity or value indicated in the declaration or other

customs documents shall receive a written warning.

If the customs duty is calculated according to the

customs declaration and is 5% or more deficient than

the actual amount, a fine shall be imposed as indicated

Draft 2.1 Sept 29, 2004


[email protected]

- 85 -

below:

- 5-15% deficiency - a fine equal to the deficiency,

- 15-25% deficiency - a fine of two times the

deficiency,

- 25-40% deficiency - a fine of three times the

deficiency, and

- 40 - 60%deficiency - a fine of four times the

deficiency

- 60-80% deficiency - a fine of five times the

deficiency

- 80-100% deficiency - a fine of six times the

deficiency

3- In cases of understatement of quantity of more than 5%,

in addition to the fine, the undeclared goods shall be

confiscated. In case of committing the violations in

transit process, the above penalties shall be applied only

if the violation is repeated after a written warning. In

repetition of violation in other cases a fine of from one

to two times the amount of the deficiency in the

payment of the customs duty shall be paid by the

committer, provided that the committer has been given

prior warning.

4- If it is proven that a misrepresentation is caused by a

mistake of calculation or errors made in good faith

during the preparation of the customs declaration, then

the penalties and warning provided in this Article may

be waived by customs responsible authorities.

(2) Class 2 Offences are as following:

1- a person who violates Articles 17, 46, and 48, and is

provided a written warning of violation and an order to

correct, and fails to comply with such written warning

within the time required by Customs

2- A person who fails to comply with articles 39 and 49(1)

or fails to comply with the orders of customs

Draft 2.1 Sept 29, 2004


[email protected]

- 86 -

concerning goods under customs supervision or control

in violation of 34(5) and 49(2)

3- A person who moves customs goods mentioned in

Articles 34(5), 35, 36, 38(1), 80, 83, 123, and 132, from

an authorized location to a non-authorized location.

(3) Class 3 Offences are:

1- Intentional misrepresentation of facts required to be

submitted to customs for the purpose of benefiting from

a more favorable customs tariff

2- Actions in violation of Articles 50(2), 61(2), 66, 134,

and 135, with the intent to frustrate the enforcement of

customs legislation

Article 167 (Penalties)

(1) Persons committing class 2 Offenses shall be

punished by a fine of 10 to 50% of the value of

goods, taking into account the condition provided for

in article 20 of this law, in accordance with guidelines

of the General Directorate of Customs.

(2) Persons committing class 3 offenses shall be punished

by a fine of 50 to 100% of the value of goods taking

into account the conditions provide for in article 20 of

this law, in accordance with the guidelines of the

General Directorate of Customs.

(3) The payment of [cash] penalties under this Article

does not prevent the payment of the principle customs

debt.

Article 168 (Multiple offenses)

If a violator commits more than one administrative violations at the same

time a separate fine will be applied for each violation.

Draft 2.1 Sept 29, 2004


[email protected]

- 87 -

Article 169 ( method for Collection of Fines)

Cash fines and other proceeds authorized by this chapter shall be collected in

accordance with relevant procedures.

Draft 2.1 Sept 29, 2004


[email protected]

- 88 -

Article 170 (Discretionary administrative penalties)

(1) Smuggling of goods of a value less than Afs 10,000

shall be dealt with as a Class 3 offense, unless

aggravating circumstances are present.

(2) If the value of goods is in excess of Afs 10,000, the

Director General of Customs is authorized to settle

the case administratively without referral to the

justice authorities upon request by the committer,

taking into account the simple circumstances[ in the

abscense of aggravating circumstances], if:

1- the judicial prosecution has not started;

2- the amount of the customs duty due on the goods

involved in smuggling is less than Afs 20,000;

3- the committer pays the amount of the customs duty and

the fines applied;

The amount of 10,000 Afghanis referred to in this

paragraph may be changed by the Minister of Finance

upon the approval of the Council of Ministers.

(3) The fine applicable to the customs offense described

in Paragraph (2) of this Article may be from 1 to 3

times the penalty of a Class 3 offense, in accordance

with the guidelines of the General Presidency of

Customs. If the offender accepts payment of the

mentioned fines, there shall be no criminal charges

brought against the offender. Otherwise, Customs

officials are obliged to refer the case to the competent

authorities for prosecution.

(4) The seized goods and the person arrested shall be

released from customs control immediately after the

customs verify that all the conditions and obligations

referred to in paragraphs 1 and 2 of this Article are

fulfilled by the violator.

(5) This provisions of paragraphs 1, 2,3, and 4 of this

Article shall not apply when:

Draft 2.1 Sept 29, 2004


[email protected]

- 89 -

1- the act is committed by a customs employee, a customs

broker, or any other person whose activity is connected

to that of customs in any way

2- the violator possesses any smuggling object as a

consequence of another criminal act; or

3- the goods are prohibited or restricted goods, as referred

to in Article 53 (2) of this law.

4- The person is repeatedly the violator.

(6) Any Class 3 offense shall be referred directly to the

competent authorities for prosecution if committed

together with any of the conditions mentioned in


(7) In cases where section (5) or (6) applies, the report

mentioned in paragraph (1) of Article 184 of this law

shall be attached to the decision of the customs

regarding the fulfillment of the conditions mentioned

in that article.

Article171 (License Revocation)

Licenses granted pursuant to Article 16, and 70 may be revoked for repeated

or serious violations of the conditions under which they are granted.

Article 172 (Smuggling of goods)

(1) For the purposes of this Article, carrying out the

following activities shall be deemed smuggling and

the committer shall be punished in accordance with

this law:

1- Introduction of goods into the customs territory of the

State, or the exit of goods, in violation of the provisions

of this Law and other customs legislation, with the

intent of evading or avoiding (ejtinab) customs control

or supervision.

Draft 2.1 Sept 29, 2004


[email protected]

- 90 -

2- To carry prohibited goods for the purpose of import,

export, or storing without permission of the relevant

authorities.

3- Selling or purchasing of goods in a transit process

without paying customs duties

(2) carrying out the following activities shall be

considered smuggling if done repeatedly, or in

circumstances that show an intent to smuggle:

1- Violate the conditions for use of goods that occasioned

a partial or total relief from customs debt by reason of

their end-use pursuant to Article 66 of this law.

2- Possess goods against the provisions of article 61 (2)

of this law;

3- remove or falsify the identification number of the means

of transport;

4- purchase, sell, store, and possess imported goods with

knowledge that they are smuggled goods; such

knowledge will be presumed in the case of a warehouse

keeper who stores imported goods without copies of the

related customs declarations.

5- Break the seal or substitute or change other safety

verifications placed on the means of transport or goods.

6- Load, unload, or move goods, travelers or their luggage,

from one means of transport to the other without

permission from the customs, in an unauthorized place.

(3) Smuggling is considered to have been committed by

the Captain of an aircraft who:

1- transports goods without the relevant manifest, or with a

manifest that misrepresents the goods on board;

2- has not presented goods to customs which were brought

into the customs territory of the State according to the

manifest but are not on board at the time of departure ,

3- Lands out of a customs airport, and does not notify its

landing to the customs or other relevant authorities

within the shortest time.

Draft 2.1 Sept 29, 2004


[email protected]

- 91 -

Article 173 (Sanctions applicable to smuggling)

(1) The violators referred to article 172 of this law shall

be punished with:

1- confiscation of goods subject of smuggling;

2- a fine from two to five times the amount equal to the

applicable customs debt of the smuggled goods; [and]

3- Punishment in accordance with Article 179 of this law.

(2) In case of committing a violation by more than one

person, each one shall be fined proportionate to that

person’s participation in the violation.

If one of the parties pays the full amount, the others

are free of any obligation to the customs for the fine

in question.

(3) When the same violator commits at the same time

several violations referred to in chapter 14 of this law,

the violator shall be punished for each of the violation

separately.

Article 174 ( smuggling objects)

(1) “Smuggling objects - [means] any means (wassaiel)

involved directly in the act of smuggling, including arms,

and the means of transport and other objects used to transfer

or to hide smuggling goods. Smuggling objects will be

seized by the customs and, upon decision of the competent

court are confiscated and treated as abandoned goods.

The means [objects] mentioned in paragraphs (3) and (4) of

this Article are an exception to this rule.

(2) The seizure of smuggled goods will take place

regardless of the amount and the degree in which the

owner of the goods took part in the smuggling action.

(3) Where the person convicted of smuggling took

possession of the seized objects as a consequence of a

Draft 2.1 Sept 29, 2004


[email protected]

- 92 -

criminal act, the objects will be returned to the owner.

(4) Means of transport are exempted from the seizure,

whenever:

1- the owner presents evidence proving that he is not

involved in the act of smuggling;

2- The owner provided the means of transport in good faith

in the ordinary course of business. (Without knowledge

of its use for smuggling or other illegal activities by the

committer).

The court is obliged to take a decision ordering the confiscation

of the means of transport and other objects of smuggling within

5 days of referral of the case. The transporting vehicle and

other objects of smuggling shall be put up for auction in

accordance with the order of court.

Article 175 (Vehicles)

The owner, or driver, of the vehicle transporting smuggled goods shall be

punished as follows:

1- If the owner of the vehicle carrying smuggled goods

seized together with the vehicle and there is proof that

the owner of the vehicle is aware of the existence of

smuggled goods, the owner of the vehicle shall be

sentenced to the punishment of a cash fine equal to the

cost of the smuggled goods.

2- If the owner of the transporting vehicle shall commit the

above crime repeatedly, the transporting vehicle shall be

expropriated.

3- If it is proved that the driver of the transporting vehicle

is aware that the goods he is transporting are smuggled,

the driver shall be punished as an accomplice to the

crime.

Article 176 (The seizure of smuggling objects)

Draft 2.1 Sept 29, 2004


[email protected]

- 93 -

(1) Smuggled objects are seized in the following cases:

1- the act of smuggling is being witnessed,

2- the goods are in movement,

3- the goods are in an insecure public place,

Except in the case where smuggling is witnessed, seizure of

goods from private property shall take place only upon the

prior order of the authorized court.

(2) The smuggled goods and the objects thereof, when

seized, shall be delivered promptly against receipt to

the customs administration or to the district

administration office in places where there are no

customs organizations.

(3) In case of a dispute concerning prohibited or

smuggled goods, the goods will be retained by

Customs at the expense of the importer until the

dispute is resolved, or turned over to the relevant

authorities for legal action.

Article 177 (Perishable goods; livestock)

(1) The authorized courts, must issue its order regarding

the auction of perishable goods (goods which very

soon change in Quality or spoil) livestock and other

goods the keeping of which requires expenses, in no

event later than 24 hours after seizure.

(2) If the order of the court is not issued or reached in

due time, custom authorities shall be responsible to

sell the goods under the supervision of the assigned

committee of customs with the agreement of the

owner of the suspected goods, if present, and shall

deposit the money in trust until receiving the order of

the court.

Article 178 (compensation for damages)

Draft 2.1 Sept 29, 2004


[email protected]

- 94 -

No compensation for damages may be obtained that accrued to the goods

during an act of seizure or confiscation of smuggled goods in the course of

anti smuggling activities.

Article 179 ( range of Penalties)

The committer, in addition to confiscation of the smuggled goods and the

objects, shall be sentenced to imprisonment in the following conditions;

1- For one to three years imprisonment if the smuggled

goods are allowed goods and cost more than Afs.75,

000.

2- For six months to one year years imprisonment if the

smuggled goods are banned goods and cost less than

Afs,20,000

3- For one to six years imprisonment if the smuggled

goods are banned goods and cost more than Afs. 20,000.

Article 180 (aggravating circumstances)

(1) The maximum penalty included in article 179 of this

law shall be imposed if the act of smuggling is

committed with the help of two or more persons, or in

case of repetition of the crime,

(2) If smuggling is committed through a network of

smugglers the organizer of the network shall be

penalized by an imprisonment of two times the

punishments allowed by article 179 of this law.

(3) In cases where the smuggler shows armed resistance

to the customs, whether injury results or not, the perpetrator

shall be imprisoned for a period of 15 to 20 years.

(4) If the smuggler kills a customs official and / or other

persons who assist them in their duties, the smuggler

shall, in addition to the confiscation penalty, be

sentenced to capital punishment. Accomplices in the

Draft 2.1 Sept 29, 2004


[email protected]

- 95 -

killing shall be sentenced to a punishment of 10 to 15

years imprisonment.

Article181 (paticipation of Government employees in smuggling

activity)

Officials, military employees and other persons that are related in some way

to the state, who participate in the organization and management of

smuggling network shall be punished two and one – half times the

punishment included in article 179 of this law.

Article 182 (evaluation of administrative violations)

The evaluation (barrasi) of administrative violations shall be undertaken by

two officials of customs assigned by the authority of the related customs

administration .

Article 183 (Authority for Access to information)

In order to search for evidence of administrative violations, Customs may

be authorized in writing by the Director General of Customs to access

information the records of which are either maintained by Customs, or

required by Customs to be maintained by others. Customs with a view to

detecting and preventing administrative violations may also carry out all

necessary measures at offices, factories, warehouses and other locations and

premises where accounts may be found or actions take place relating to

customs affairs.

Article 184 (report and collection of evidence)

(1) The written report of evaluation prepared and signed

in triplicate, shall contain:

1- the place, the date and the time where the violation

occurred;

2- the names of the persons who sign the report and their

position;

Draft 2.1 Sept 29, 2004


[email protected]

- 96 -

3- the name and address and other identifying information

of those accused of a violation;

4- the classification of the violations mentioned in this

law;

5- the location of the goods;

6- a description and identification of the means used to

commit the violation;

7- the indication of the kind, quantity, quality, value, origin

and tariff classification of the goods;

8- the amount of duty and other customs debt due;

9- the Articles of this law on the basis of which the

proposed fines are assessed;

10- The signatures of the customs employees and that of

the violator in accordance with article 170 of this law.

(2) Customs must notify immediately the person or

persons suspected of the violation about the registered

report mentioned in paragraph (1) of this Article.

(3) Customs must conduct a hearing for violations of the

Customs Law, collect documents and proofs, and record the

declaration of witnesses. The customs will set a date and

time and place for that purpose. The time limit for holding

the hearing may not exceed 72 hours from the date of

notification.

(4) The persons charged or witnessing the violation may

be allowed by the customs to present and record their

statement to the charges instead of being present at the

hearing.

(5) The statements [and declarations] mentioned in

paragraph (4) of this Article shall be signed by the

persons charged with the violation and witnesses, if

they are present, and both the customs officers who

preside over hearing.

(6) When any persons charged with the violation, or a

witness, does not speak Dari or Pashtu, the hearing

will be carried out in the presence of an interpreter

Draft 2.1 Sept 29, 2004


[email protected]

- 97 -

who shall be responsible for the translation of the

proceedings

Article 185 (file administration)

The customs, after compiling the documents and reviewing the report

concerning the administrative violation, shall sign and issue the decision

disposing of the case.

Article 186 (Appeal against the decision for payment of the fines)

(1) A customs decision to impose a fine under this law

has to be delivered and notified to the person accused

within 24 hours from the time of the decision by

customs.

(2) The person responsible for paying the fine may object

to the decision of the customs imposing a fine in

accordance with Article 18 of this law.

(3) In case of appeal in accordance with Article 18(4) the

appellant must deposit, in addition to the customs

debt deposited in accordance with Article 18(2) an

amount equal to 40% of the total amount of the fine,

provided that the total amount of the deposit shall not

exceed the value of the goods subject of the violation.

(4) If the decision of the Customs Arbitration

Administration is unacceptable to the appellant, the

appellant shall deposit the remaining 60% of the fine

prior to appealing from the opinion of the Customs

Arbitration Administration, which has been issued

in accordance with article 18 of this law.

(5) In accordance with articles 20 and 21 of this law, the

deposit shall be returned within 5 days after any

decision , customs opinion or order of court rendered

in favor of the appellant becomes final.

Draft 2.1 Sept 29, 2004


[email protected]

- 98 -

CHAPTER 15

Distribution of revenues and granting of incentives

Article 187 (Distribution of revenue from fines and expropriated

smuggled goods)

(1) Revenue from collection of fines and sale of

smuggled goods shall be divided as follows:

1- all revenues from fines to the State Budget

2- 50 % of the value of confiscated goods to the state

budget, and 50% of the value of confiscated goods shall

be distributed for incentives for customs police and

personnel, informers and other co operands in

accordance with this Chapter, and to the improvement

of the working conditions for the customs personnel.

(2) The proceeds from the auction of the confiscated

smuggled goods are calculated and paid to the eligible

persons after the final decision is given by the court,

in accordance with the provisions of this Chapter

ARTICLE 188 (Incentives for Informants)

Individuals supplying reliable information in detecting smuggled goods shall

receive the following incentives;

1- To assigned informing persons– 5% of the total selling

price of the smuggled goods.

2- To non-assigned informing persons–7.5% of the total

selling price of the smuggled goods.

ARTICLE 189 (Incentives for the seizing persons)

Anyone personally seizing smuggled goods and dispatching them to the

proper authorities shall receive the following incentives ;

Draft 2.1 Sept 29, 2004


[email protected]

- 99 -

1- In cases where the appointees of anti smuggling or

customs seize smuggled goods from places where

danger of accident is not probable – 10% of the total

selling price of the smuggled goods.

In cases where there has existed the danger of accident

with the Smuggler, but no Murder or injury has resulted

– 15% of the total selling price of the smuggled goods.

These assignees are not entitled to take advantage of

article 188 of this law.

2- Other government officials and workers who have

assisted effectively with the relevant assignees –2.5% of

the total selling price of the seized goods.

3- Others who effectively aid the appointed official, 5 % of

the total selling price of the Seized goods.

4- Individuals killed during the seizure of smuggled goods

or who are injured such that their injury interferes with

work or business shall be paid:

- To government employees – Afs. 500,000 - 1,000,000 in

addition to receiving their retirement salaries and allotted

incentives for themselves or their inheritors.

- To individuals not having retirement rights –Afs 800,

000 – 1,500,000 According to the degree of injury to

themselves or to their inheritors in addition to the

specified incentives.

5- If the informer or the seizer of the goods is more than

one person, the incentives determined by Article 188 of

this law shall be divided between them equally.

ARTICLE 190 (halved Incentives)

If the owner of the seized goods is unknown, the seizer of the smuggled

goods and also his assistants shall receive one- half of the assigned

incentives.

Draft 2.1 Sept 29, 2004


[email protected]

- 100 -

Draft 2.1 Sept 29, 2004


[email protected]

- 101 -

Chapter 16

Miscellaneous

ARTICLE191 (Assisting customs administrations)

(1) Policing agencies in the Ministry of the Interior and

other civil (mulki) and military institutions, are

obliged to assist the customs police in all aspects in

its enforcement of this law and other customs

legislation.

(2) Any person is bound to assist in the pursuit of persons

accused of smuggling and in the seizure of smuggled

goods, if the appointees for banning smuggling seek

help from that person.

(3) Any person can inform the appropriate authorities if

they have knowledge of an attempt or act of

smuggling. In this case, the identity of the person

shall be kept confidential by customs officials.

Article 192 (presentation of Annual Customs Report)

The Minsitry of Finance is obliged to prepare and present an Annual Report

of its executions to the Council of Ministers. The report should include:

1- annual operating budgets of customs in the state;

2- Number and ranks of employees;

3- revenues collected by customs;

4- Revenues forgone through evasion from payments or

duty relief.

5- Activities delegated to and from other agencies.

6- Other operating information that has impacted the work

of Customs

Article 193: (preferential provisions)

Draft 2.1 Sept 29, 2004


[email protected]

- 102 -

If any provisions from this law are against the provisions of other enforced

legislation, the provisions of this law shall prevail.

Article 194 (date of Enforcement)

1- This law shall be effective from the date of

promulgation. Upon the enforcement of this law, the

Customs Law of 2/28/1361 (1982) (Official Gazette

Number 508), and the Regulations on customs

Procedures, dated 15, 01, 1367 (Official Gazette

Number 663), amendments thereof and any other

provisions [of legislation] deemed inconsistent with this

law shall be null and void.

CUSTOMS LAW CHAPTER 1- 1 - GENERAL PROVISIONS- 1 law.pdfarticle 20 (customs opinion) .....- 14 -...

Documents

Transcript of CUSTOMS LAW CHAPTER 1- 1 - GENERAL PROVISIONS- 1 law.pdfarticle 20 (customs opinion) .....- 14 -...